Exhibit 16.01
October 31, 2005
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were principal accountants for Mid-America Apartment Communities, Inc. (the “Company”) and, under the date of March 8, 2005, we reported on the consolidated financial statements of the Company, as of and for the years ended December 31, 2004 and 2003, and management’s assessment of the effectiveness of internal control over financial reporting as of December 31, 2004, and the effectiveness of internal control over financial reporting as of December 31, 2004. On September 19, 2005, we were notified by the Company that the auditor-client relationship with KPMG will cease upon the filing of the Company’s Form 10-Q for the third quarter of 2005. On October 31, 2005 the Company filed its Form 10-Q for the third quarter of 2005 and the auditor-client relationship with KPMG LLP ceased. We have read the Company’s statements included under Item 4.01 of its Form 8-K/A dated October 31, 2005, and we agree with such statements, except that we are not in a position to agree or disagree with the Company’s statements in the last paragraph of Item 4.01 related to Ernst & Young LLP.
cc: | Mr. Simon R.C. Wadsworth |
| Chief Financial Officer | |
