Exhibit 16.1
EISNER & LUBIN LLP
444 MADISON AVENUE * NEW YORK, N.Y. 10022 (212) 751-9100
E-Mail: [email protected] * Web: www.eisnerlubin.com * Fax (212) 750-3262
CERTIFIED PUBLIC ACCOUNTANTS------------------------------------------------
December 11, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Financial Federal Corporation
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Gentlemen:
We have read the statements that we understand Financial Federal
Corporation will include under Item 4 of the Form 8-K/A 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,
/s/ Eisner & Lubin LLP
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CERTIFIED PUBLIC ACCOUNTANTS
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