Exhibit 16.1
| Crowe Horwath LLP | |
| Independent Member Crowe Horwath International | |
| 488 Madison Avenue, Floor 3 | |
| New York, New York 10022-5722 | |
| Tel 212.572.5500 | |
| Fax 212.572.5572 | |
| www.crowehorwath.com |
February 9, 2015
Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549
| Re: | Corporate Resource Services, Inc. |
| Commission File Number 1-36060 |
Ladies and gentlemen:
We have read the comments made regarding us in Item 4.02 of Form 8-K of Corporate Resource Services dated February 6, 2015, as contained in the third, fourth and fifth paragraphs of Item 4.02, and are in agreement with those statements .
| Sincerely, | |
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| Crowe Horwath LLP | |
| New York, New York |