Exhibit 16.2

Coinmach Laundry Corporation and Subsidiaries

VALUATION AND QUALIFYING ACCOUNTS

			Additions
					Charged to
	Balance at		Charged to		other					Balance at
	Beginning		Costs and		Accounts -		Deductions			End of
Description	of Period		Expenses		Describe		— Describe			Period
Year ended March 31, 2004
Reserves and allowances deducted from assets accounts:
Allowance for uncollected accounts	$	1,553,000	$	1,830,559	$	–	$	(491,559	)	$	2,892,000
Year ended March 31, 2003
Reserves and allowances deducted from assets accounts:
Allowance for uncollected accounts		1,342,000		1,188,358		–		(977,358	)		1,553,000
Year ended March 31, 2002
Reserves and allowances deducted from assets accounts:
Allowance for uncollected accounts		998,000		754,555		–		(410,555	)		1,342,000