EXHIBIT 16.1

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549
April 22, 2002

Dear Sir/Madam:

We have read the second, third and fourth paragraphs of Item 4 included in the
Form 8-K dated April 22, 2002, of CC V Holdings, LLC and CC V Holdings Finance,
Inc. to be filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.

Very truly yours,

/s/ ARTHUR ANDERSEN LLP

Arthur Andersen LLP