EXHIBIT 16.1

                [Serotta Maddocks Evans & Co., CPA's letterhead]


Securities and Exchange Commission 
450 5th Street, N.W.
Washington, D.C. 20549


April 6, 1999


Ladies and Gentlemen:

        We were previously principal accountants for Mount Vintage Plantation
Golf Club, LLC (the "Company"), and under the date of June 4, 1998, we reported
on the financial statements of the Company as of June 4, 1998, and for the
period beginning with the Company's formation on or about May 26, 1998, and
ending on June 4, 1998. On March 31, 1999 our appointment as principal
accountants was terminated. We have read the Company's statements included under
Item 4 of its Current Report on Form 8-K dated March 31, 1999, and we agree with
such statements. Our agreement with statements made by the Company under Item 4
regarding its reasons for terminating our appointment as principal accountants
and appointing Elliott, Davis & Company, LLP as principal accountants is based
solely on similar statements made by the Company, its manager or its officers to
us.

Very truly yours,

/s/ Serotta Maddocks Evans & Co., CPA's

Serotta Maddocks Evans & Co., CPA's