EXHIBIT 16.1

 
April 12, 1999



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

Dear Sir/Madam:

We have read Item 9 included in the Form 10-K dated April 12, 1999 of Coaxial
Communications of Central Ohio, Inc., Phoenix Associates and Insight
Communications of Central Ohio, Inc. filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.


Very truly yours,

/s/ ARTHUR ANDERSEN LLP



cc:  Mr. Daniel Mannino, Vice President and Controller
     Coaxial Communications of Central Ohio, Inc.