ATTACHMENT ONE


                      Attachment for Item 77K of Form N-SAR
                   Changes in Registrant's Certifying Account


     On June  13,  2003,  PricewaterhouseCoopers  LLP  ("PwC")  resigned  as the
independent accountants for the Howard Capital Appreciation Fund (the "Fund"), a
series of Advisors Series Trust (the  "Company").  On June 13, 2003, the Company
retained Tait Weller & Baker CPA's, LLP ("Tait") as the independent  accountants
for the Fund. The retention of Tait as the  independent  accountants of the Fund
has been approved by the Company's Audit Committee and Board of Trustees.

     The reports of PwC on the financial statements of the Fund for the past two
fiscal years contained no adverse opinion or disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope or accounting principles

     In  connection  with its audits for the two most  recent  fiscal  years and
through June 13, 2003, there have been no  disagreements  with PwC on any matter
of accounting  principles  or  practices,  financial  statement  disclosure,  or
auditing  scope  or  procedure,  which  disagreements,  if not  resolved  to the
satisfaction  of PwC would have caused them to make  reference  thereto in their
report on the financial statements for such years.

     A letter from PwC follows as Attachment Two.



June 26, 2003


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


Commissioners:

We have read the  statement  made by the  Howard  Capital  Appreciation  Fund of
Advisors Series Trust (copy attached) which we understand will be filed with the
Commission  pursuant  to Item 77K of Form  N-SAR.  We agree with the  statements
concerning our firm contained therein.


Very truly yours,


/s/ PricewaterhouseCoopers LLP
------------------------------
PricewaterhouseCoopers LLP



cc:      Mr. Douglas Hess
           Treasurer, Advisors Series Trust.