DUNES HOTELS & CASINOS INC
8-K, EX-16, 2000-08-08
REAL ESTATE DEALERS (FOR THEIR OWN ACCOUNT)
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                                   EXHIBIT 16



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

Commissioners:

We have  read the  statements  made by  Dunes  Hotels  and  Casinos  Inc.  (copy
attached),  which we understand will be filed with the  Commission,  pursuant to
Item 4 of Form 8-K,  as part of the  Company's  Form 8-K  report  dated July 31,
2000. We agree with the statements concerning our Firm in such Form 8-K.

Sincerely,






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