1 Exhibit 16.1 [ARTHUR ANDERSEN LETTERHEAD] 10 April 2001 Robert Mackenzie South Hertfordshire United Kingdom Fund Ltd Caxton Way Watford Business Park Watford -- WD18XH England Dear Sir, This is to confirm that the client-auditor relationship between South Hertfordshire United Kingdom Fund Ltd (Commission File Number - 84-1145140) and Arthur Andersen has ceased. Yours faithfully, /s/ Arthur Andersen ARTHUR ANDERSEN cc: SEC Office of the Chief Accountant