Exhibit 16.1
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
May 31, 2002
Dear Sir/Madam:
We have read Item 4 included in the current report on Form 8-K of AvalonBay Communities, Inc. for the event which occurred on May 29, 2002 to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/ ARTHUR ANDERSEN LLP
ARTHUR ANDERSEN LLP
