EXHIBIT 16.1

May 11, 2006

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for
the event that occurred on May 9, 2006, to be filed by our former client, Agree
Realty Corporation. We agree with the statements made in response to that Item
insofar as they relate to our Firm.

Very truly yours,

/s/ BDO Seidman LLP

BDO Seidman, LLP