May 11, 2001


Liberty Housing Partners Limited Partnership
c/o Newton Senior Living
100 Second Avenue
Newton, MA 02494

Dear Ms. Brooks:

As discussed in Note 2 to the  financial  statements  for the three months ended
March 31, 2001 and the year ended December 31, 2000, the Partnership changed its
basis of accounting from the going concern basis to the liquidation  basis as of
December 31, 2000. This change was made as a result of the progress made in 2000
to liquidate its portfolio of investments.

As you have requested,  we have discussed with you the  circumstances,  business
judgment,  and all other underlying factors that contributed to your decision to
make this accounting change.

Based  on our  review  of  the  attendant  circumstances  and  discussions  with
management,  we concur that the newly adopted liquidation basis of accounting as
described in Note 2 is preferable under the circumstances.

Because we have not audited any financial  statements of the  Partnership  as of
any date or for any period subsequent to December 31, 2000, we do not express an
opinion on the financial statements for the three months ended March 31, 2001.

                                        Very truly yours,



                                        Robert Ercolini & Company LLP