Exhibit 16.1
![](https://capedge.com/proxy/8-K/0001042810-05-000062/deloittelogo.jpg)
Deloitte & Touche LLP
Certified Public Accountants
Suite 400
200 South Biscayne Boulevard
Miami, FL 33131-2310
USA
Tel: +1 305 372 3100
Fax: +1 305 372 3160
www.deloitte.com
May 23, 2005
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4.01of Equity One, Inc.’s Form 8-K dated May 23, 2005, and have the following comments:
1. | We agree with the statements made in the first, third, fourth, fifth and sixth paragraph. |
2. | We have no basis on which to agree or disagree with the statement made in the second paragraph. |
Yours truly,
Deloitte & Touche LLP