1 EXHIBIT 16 March 3, 1997 Ms. Kathryn Avery Chief Financial Officer Avalon Community Services, Inc. 13401 Railway Dr. Oklahoma City, OK 73114 Dear Ms. Avery: This is confirm that the client-auditor relationship between Avalon Community Services, Inc. (Commission File Number 0-20307) and Coopers & Lybrand L.L.P. has ceased. Very truly yours, Coopers & Lybrand L.L.P. cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, D.C. 20549 2 March 19, 1997 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Gentlemen: We have read the statements made by Avalon Community Services, Inc. (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 amended Form 8-KA report dated March 19, 1997. We agree with the statements concerning our Firm in such Form 8-KA. Very truly yours, Coopers & Lybrand L.L.P.