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EXHIBIT 16
ARTHUR
ANDERSEN
November 22, 1996
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Arthur Andersen LLP
Chief Accountant
Securities and Exchange Commission ----------------------------
Washington, D.C. 20549 633 West Fifth Street
Los Angeles CA 90071-2008
213 614 6500
Dear Sirs:
We have read Item 4 included in the attached Form 8-K dated November 15, 1996
of Continucare Corporation (formerly Zanart Entertainment Incorporated) to be
filed with the Securities and Exchange Commission and are in agreement with the
statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
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ARTHUR ANDERSEN LLP