EXHIBIT 16

                         STARK TINTER & ASSOCIATES, LLC
                              5229 DTC Boulevard,
                                   Suite 300
                           Englewood, Colorado 80111
                              Phone: (303)694-6700

                                  May 13, 1998


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

Gentlemen: 

         We have reviewed the first and second  paragraphs of Item 4 of the Form
8-K, dated the date hereof, of American Communications, Inc. (the "Company") and
we are in agreement with the  statements of the Company  contained  therein.  We
hereby  consent  to the filing of this  letter as an  exhibit  to the  foregoing
report.

/s/ STARK TINTER  & ASSOCIATES,  LLC
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STARK TINTER &ASSOCIATES, LLC