AIMCO
                  Apartment Investment and Management Company





                                                                October 22, 1998



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:


Re:     Springhill Lake Investors Limited Partnership
        File #:  0-14569


We have read the statements of Springhill Lake Investors Limited Partnership to
be included in Item 4 of the Form 8-K dated October 20, 1998.  In connection
therewith, we concur with the statement made by registrant and confirm that
during the two most recent fiscal years of the registrant and each subsequent
interim period preceding October 20, 1998, there were no disagreements between
Springhill Lake Investors Limited Partnership and us on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, that would have caused us to make reference to the subject matter of
such disagreement if not resolved to our satisfaction.


                                          Very truly yours,




                                          /s/ Reznick Fedder & Silverman
                                          Reznick Fedder & Silverman
                                          Certified Public Accountants














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