March 24, 1999



Office of the Chief Accountant
SECPS Letter Files
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C.  20549

Ladies and Gentlemen:

We  were   previously   principal   accountants  for  Common  Goal  Health  Care
Participating  Mortgage  Fund L.P.  and,  under the date of March 16,  1998,  we
reported on the financial  statements  of Common Goal Health Care  Participating
Mortgage Fund L.P. as of and for the years ended  December 31, 1997 and 1996. On
March 20, 1999, our appointment as principal accountants was terminated. We have
read  Common  Goal Health Care  Participating  Mortgage  Fund L.P.'s  statements
included  under Item 4 of its Form 8-K dated March 24,  1999,  and we agree with
such statements.

Very truly yours,


/s/ KPMG LLP