Exhibit 16.1
July 20, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated July 16, 2009 of William Lyon Homes and are in agreement with the statements contained in paragraphs 3, 4 and 5 on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP