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Exhibit 16
Hays & Company
July 31, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Resources Accrued Mortgage Investors 2 L.P.
Ladies and Gentlemen:
We have read the statements that we understand Resources Accrued Mortgage
Investors 2 L.P. will include under Item 4 of the Form 8-K report it will file
regarding the recent change of auditors. We agree with such statements made
regarding our firm. We have no basis to agree or disagree with other statements
made under Item 4.
Very truly yours,
Hays & Company
