Cascade Systems Inc – IPO: ‘S-1’ on 9/24/97 – EX-16

As of:  Wednesday, 9/24/97   ·   Accession #:  950135-97-3928   ·   File #:  333-36219

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Initial Public Offering (IPO):  Registration Statement (General Form)   —   Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1         Cascade Systems, Inc.                                 86    498K 
 2: EX-3.1      Amended and Restated Certificate of Incorporation     33     88K 
 3: EX-3.2      Certificate of Amend. to Certificate of Incorp.       17     60K 
 4: EX-3.3      2nd Amend. and Restated Certificate of Inc.           12     45K 
 5: EX-3.4      Bylaws of the Registrant                              17     56K 
 6: EX-3.5      Amended and Restated Bylaws of the Company            18     79K 
 7: EX-10.1     Second Amended 1994 Stock Option Plan                 14     53K 
 8: EX-10.2     1997 Stock Incentive Plan                              8     34K 
 9: EX-10.3     1997 Non-Employee Director Stock Option Plan           7     27K 
10: EX-10.4     1997 Employee Stock Purchase Plan                      7     29K 
11: EX-10.5     License and Distribution Agreement                    49    150K 
12: EX-10.6     Source Code License Agreement                         34     84K 
13: EX-10.7     Lease, Dated February 27, 1996                        59    177K 
14: EX-10.8     Rights Agreement Dated July 25, 1994                  33    122K 
15: EX-10.9     Loan Agreement                                        36    131K 
16: EX-11       Pro Forma Net Income Per Common Share                  1     10K 
17: EX-16       Letter, Dated September 16, 1997                       2     10K 
18: EX-21       Subsidiaries of the Registrant                         1      7K 
19: EX-23.2     Consent of Arthur Andersen LLP                         1      7K 
20: EX-27       Financial Data Schedule                                1     10K 

EX-16   —   Letter, Dated September 16, 1997

EX-16
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[COOPERS & LYBRAND LETTERHEAD]

                                                                      EXHIBIT 16

                                  September 16, 1997

Securities and Exchange Commission                                              
450 Fifth Street N.W.                                                           
Washington, DC 20549                                                            

Gentlemen:                                                                      

We have read the statements made by Cascade Systems, Inc. (copy attached),      
which we understand will be filed with the Commission, pursuant to the          
Company's Registration Statement on Form S-1 with respect to its initial public 
offering of common shares. We agree with the statements concerning our Firm in  
such Registration Statement on Form S-1.                                        

                                 Very truly yours,

                                            /s/ Coopers & Lybrand L.L.P.

                                        Coopers & Lybrand L.L.P.

KKF/PSH                                                                         
Attachments as stated                                                           

Coopers & Lybrand L.L.P. is a member of Coopers & Lybrand International, a      
limited liability association incorporated in Switzerland.                      

EX-16
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CHANGE IN INDEPENDENT PUBLIC ACCOUNTANTS                                        

   In 1995, the Company dismissed Coopers & Lybrand L.L.P. and engaged
Arthur Andersen LLP, as its independent public accountants. The decision was    
made by the Company's Board of Directors, upon the recommendation of            
management, and was not due to any disagreement with the former accountants.    
During the fiscal year ended December 31, 1994 and the subsequent interim       
period immediately preceding the date of this change, the Company had no        
disagreements with the former accountants on any matter of accounting           
principles or practices, financial statement disclosure or auditing scope or    
procedure, which disagreement if not resolved to the satisfaction of the former 
accountants would have caused Coopers & Lybrand L.L.P. to make reference        
thereto in their report on the Company's financial statements; and the reports  
of the former accountants on the Company's financial statements for 1994 did    
not contain any adverse opinion, disclaimer of opinion or qualification or      
modification as to uncertainty, audit scope or accounting principles.           

Dates Referenced Herein

				Referenced-On Page
This ‘S-1’ Filing		Date		First		Last			Other Filings
Filed on:		9/24/97							None on these Dates
		9/16/97		1
		12/31/94		2
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