Hawthorne & Associates, CPA, CIA
		621 7th Street
		Huntington, WV  25701
		(304) 523-3225
		1-800-998-7816



		Securities and Exchange Commission
		Washington, DC  20549


		Gentlemen,

			I was previously the principal accountant for	
		Uptowner Inns, Inc., and reported on the consolidated
		financial statements of Uptowner Inns, Inc. and
		Subsidiaries as of June 30, 1994.  I have been
		dismissed as principal accountant for Uptowner Inns,
		Inc.  I have read Uptowner Inns, Inc. statements included
		under Item 4 of its Form 8K dated June 30, 1995 and I
		agree with such statements.

		Sincerely,


		BY:                         
		     Jerry Alan Hawthorne

		Huntington, West Virginia
		July 10, 1995