Wci Communities 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.01

Letter from PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

1441 Brickell Avenue

Suite 1100

Miami FL 33131

Telephone (305) 375 7400

Facsimile (305) 375 6221

May 24, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by WCI Communities, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company’s Form 8-K report dated May 18, 2005. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

PricewaterhouseCoopers LLP