Rappaport, Steele & Company, P.C.
Certified Public Accountants
600 Third Avenue - 14th Floor 1451 West Cypress Creek Road, Suite 300
New York, New York 10016 Fort Lauderdale, Florida 33309
212-557-7100 954-491-0203
Facsimile 212-557-7115 Facsimile 954-491-9059
9770 Baymeadows Road -Suite 133
Jacksonville, Florida 32256
904-642-6600/800-874-4409
Facsimile 904-646-0102
August 14, 1999
Homes for America Holdings, Inc.
1 Odell Plaza
Yonkers, N.Y. 10701
Gentlemen:
Effective December 1998, your Board of Directors decided to retain the services
of Lazar Levine and Felix, LLP to replace our firm as your independent
accountants and auditors. Lazar Levine has audited the financial statements to
be included in your Form 10-SB to be filed with the Securities and Exchange
Commission.
The change in auditors did not result from any disagreement on any matters of
accounting principles or practice, financial statement disclosure or auditing
scope or procedure.
Our 1997 and 1996 audit reports did not contain any adverse opinion, disclaimer
of opinion or qualification as to uncertainty, audit scope, or accounting
principles.
Very truly yours,
/s/ RAPPAPORT, STEELE & COMPANY, P.C.
-------------------------------------
Joel Rappaport
Exhibit 16 - Page 1
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