EXHIBIT 16.1


January 8, 2002

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

Gentlemen:

We have read Item 4 of Form 8-K dated January 8, 2002, of Gray Communications
Systems, Inc. and are in agreement with the statements contained in
paragraph (a)(i), (a)(ii), (a)(iv) and (a)(v) on Page 2 therein. We have no
basis to agree or disagree with other statements of the registrant contained
therein.

There were no "reportable events" as that term is described in Item 304
(a)(l)(v) of Regulation S-K.


                                             /s/ Ernst & Young LLP


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