William Lyon Homes (WLH) 8-K Changes in Registrant's Certifying Accountant

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