LIBERTY HOUSING PARTNERS LTD PARTNERSHIP
8-K, EX-16, 2000-12-27
REAL ESTATE
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December 22, 2000

Securities & Exchange Commission
450 Fifth Street
Washington, DC 20549


Dear Sir/Madam:

We have reviewed the Form 8-K for Liberty Housing Partners  Limited  Partnership
dated as of December 20, 2000.  With respect to the second  paragraph of Item 4,
we concur with the statements contained therein.


                                            Reznick Fedder & Silverman







cc:  W. Brooks
     R. Denmark
     M. Matzka






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