Exhibit 16
July 6, 2006
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | Owens Mortgage Investment Fund, a California Limited Partnership |
File No. 000-17248
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Owens Mortgage Investment Fund, a California Limited Partnership dated July 5, 2006, and agree with the statements concerning our Firm contained therein.
Very truly yours,
Grant Thornton LLP