1 August 19, 1999 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Gentlemen: We have read the statements made by Cronos Global Income Fund XIV, L.P. (the "Registrant") (File No. 0-23158) (the copy of the facsimile received containing such statements is attached), which we understand will be filed with the Commission, pursuant to the requirements of Item 4 of Form 8-K, as part of the Registrant's Form 8-K for the month of August, 1999. We agree with the statements concerning our firm in such Form 8-K. Sincerely, /s/ --------------------- MOORE STEPHENS, P. C.