EXHIBIT 16


                      [PRICEWATERHOUSECOOPERS LETTERHEAD]


July 16, 2003

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


Commissioners:

We have read the statements made by Sun Communities Operating Limited
Partnership, LP (copy attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K
report dated July 16, 2003. We agree with the statements concerning our Firm in
such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP