EXHIBIT 99


March 28, 2003


Barrett Business Services, Inc.
Portland, Oregon


Ladies and Gentlemen:

Pursuant  to  Rule  12b-25  of the  General  Rules  and  Regulations  under  the
Securities  Exchange  Act of 1934,  we inform you that we have been  furnished a
copy of Form  12b-25  to be  filed  by  Barrett  Business  Services,  Inc.  (the
"Company"),  on or about March 28,  2003,  which  contains  notification  of the
Company's  inability to file its Form 10-K by March 31,  2003.  We have read the
Company's  statements contained in Part III therein and we agree with the stated
reason  as to why we were  unable  to  complete  our  audit  and  report  on the
Company's  financial  statements  for the year ended  December 31,  2002,  to be
included in the Form 10-K by March 31, 2003.

Very truly yours,


/s/ PRICEWATERHOUSECOOPERS LLP