Exhibit 16.1
Aronson & Company
700 King Farm Boulevard
Rockville, Maryland 20850
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Great American Family Parks, Inc.
Registration No. 333-127199
Form SB-2A
Gentlemen:
We have read the comments contained in “Changes in and Disagreements with Accountants” contained in the above-referenced Form SB-2A and concur with those comments in so far as they pertain to Aronson & Company.
/s/ Aronson & Company
December 6, 2005