Exhibit 16 [LaRocca & Co., P.C. Letterhead] July 22, 1996 Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Cobb Theatres, L.L.C.; Cobb Finance Corp.; Cobb Theatres II, Inc.; R.C. Cobb, Inc. Amendment No. 2 to Registration Statement on Form S-4 (Registration No. 333-2724) Ladies and Gentlemen: We have read the disclosures made by Cobb Theatres, L.L.C. and its co- registrants in Amendment No. 2 to the Registration Statement on Form S-4 in regards to the change in accountants from LaRocca & Co., P.C. to Ernst & Young, L.L.P. The firm agrees with the statements made by the registrants. /s/ LaRocca & Co., P.C. ------------------------------------- LaRocca & Co., P.C.