[LETTERHEAD OF TOBACK CPA'S, P.C.]

February 4, 2000

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

Gentlemen:

Pursuant  to Rule  17a-5(f)(f4),  we are  responding  to the  notice of  Armored
Storage Income  Investors 2 dated February 2, 2000  pertaining to their changing
independent accountants as of and for the fiscal year ended December 31, 1999.

We have read the notice dated  February 2, 2000 sent by Armored  Storage  Income
Investors 2 to the  Commission  and we agree with the  information  contained in
paragraph 1, 2 and 4 therein.

Very truly yours,

/s/ Toback CPA's, P.C.

Tobak CPA's, P.C.