Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits
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January 14, 1997



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

Gentlemen:

We have read Item 4 of Form 8-K dated  January  14,  1997 of Vinings  Investment
Properties  Trust  (formerly  Mellon  Participating  Mortgage  Trust  Commercial
Properties  85/10) and are in  agreement  with the  statements  contained in the
third and  fourth  paragraphs  on Page 2  therein.  We have no basis to agree or
disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP