Exhibit 16

May 18, 2000

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

Commissioners:

We have read the statements made by M.D.C. Holdings, Inc. (copy attached), which
we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K,
as part of the  Company's  Form 8-K report dated May 11, 2000. We agree with the
statements concerning our Firm in such Form 8-K.


Very truly yours,



/s/PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP