June 3, 2004
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for the event that occurred on May 28, 2004, to be filed by our former client, Transcontinental Realty Investors, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
BDO Seidman, LLP
EXHIBIT 16.1