1



                                                                   EXHIBIT 99.1



October 3, 2001

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


Ladies and Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on October 1, 2001 to be filed by our former client, Newmark
Homes Corp. 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




                                     - 4 -