EXHIBIT 16.1
Ernst & Young LLP
Suite 2800
600 Peachtree Street
Atlanta, Georgia 30308-2215
(404) 874-8300
September 21, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated September 21, 2000 of Lodgian, Inc. and
are in agreement with the statements contained therein, except for paragraphs 1
and 7, for which we have no basis to agree or disagree.
Regarding the registrant's statement concerning the lack of internal control to
prepare interim financial statements, included in the third paragraph therein,
we had considered such matters in determining the nature, timing and extent of
procedures performed in our audit of the registrant's 1999 financial statements.
/s/ Ernst & Young LLP
