EXHIBIT 99 July 7, 2000 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of EQK Realty Investors I (the "Trust") dated June 5, 2000, however, with respect to the third sentence of the first paragraph, we first became aware of the statements in Item 9 of the Trust's Annual Report on Form 10-K for the year ended December 31, 1999 on June 14, 2000. Yours truly, DELOITTE & TOUCHE LLP