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EXHIBIT 99
July 7, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of EQK
Realty Investors I (the "Trust") dated June 5, 2000, however, with respect to
the third sentence of the first paragraph, we first became aware of the
statements in Item 9 of the Trust's Annual Report on Form 10-K for the year
ended December 31, 1999 on June 14, 2000.
Yours truly,
DELOITTE & TOUCHE LLP
