[Logo of Deloitte & Touche]

                      (LETTERHEAD OF DELOITTE & TOUCHE LLP)


January 31, 2000

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madams:

Re:   Realmark Property Investors Limited Partnership VIB
      (Commission File #:33-17579-01)

We  have  read  Item  4 of  Form  8-K of  Realmark  Property  Investors  Limited
Partnership  VIB (the  "Company")  dated January 19, 2000 and have the following
comments:

1.    We agree with the statements made in the first paragraph,  except that the
      date of our  resignation  was January 11, 2000, not January 11, 1999. With
      respect to our "withdrawal  letter", our letter was the standard AICPA SEC
      Practice  Section  Notification  Letter  confirming  the  cessation of the
      client-auditor relationship, a copy of which was provided to the Office of
      the Chief Accountant of the Securities and Exchange Commission.

2.    We agree with the  statements  made in the second  paragraph.  However,  a
      reader  might  infer  from the  reference  to the  audit of the  Company's
      financial  statements  for the fiscal year ended December 31, 1999 that we
      would perform this audit.  This is not the case,  given our resignation as
      auditors.

3.    We agree with the statements made in the third paragraph.

4.    We agree with the statements made in the fourth paragraph, however, we
      believe that the statements made regarding the "Draft Letter" require
      clarification.  The document referred to as the "Draft Letter" is a
      draft of our report dated April 30, 1999 that communicates certain
      matters considered to be material weaknesses in the Company's internal
      controls as well certain other observations regarding internal controls
      and other matters relating to the Company.  On May 25, 1999, we
      provided a copy of the draft report to Company representatives and
      reviewed the draft report with the representatives at that time.  The
      draft report was not finalized and issued, and, in light of our
      resignation as auditors, will not be finalized and issued.


January 31, 2000
Securities and Exchange Commission
Page 2


5.    We agree with the statements made in the fifth paragraph, except that the
      following material weaknesses in internal controls related to other
      Realmark Partnerships and were not pertinent to Realmark Property
      Investors Limited Partnership VIB:

      o   inadequate support for certain construction account disbursements
      o   inadequate provisions for the maintenance of a separate property and
          joint venture account.

6.    We have no basis for agreeing or disagreeing with the statements made in
      the sixth paragraph, however, we wish to refer the reader to our response
      to paragraph four above regarding our draft report.

7.    We agree with the statements made in the seventh paragraph.

8.    We have no basis for agreeing or disagreeing with the statements made
      in the eighth paragraph.

9.    We agree with the statements made in the ninth paragraph.

Very truly yours,
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP