Exhibit 16.1
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
May 29, 2002
Dear Sir/Madam:
We have read paragraphs 1-4 of Item 4 included in the Form 8-K dated May 28, 2002 of Gables Realty Limited Partnership to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP
cc: Marvin R. Banks, Jr.
Chief Financial Officer
Gables Residential Trust