Exhibit 16.1
December 11, 2006
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
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| Re: | | Del Taco Income Properties IV
Commission File No. 033-13437 |
We have read the statements that Del Taco Income Properties IV intends to include in Item 4.01 of the Form 8-K/A to be filed on December 11, 2006. We agree with such statements made insofar as they relate to our Firm.
Sincerely,
/s/ Squar, Milner, Miranda & Williamson, LLP
Newport Beach, California
