EXHIBIT 16.1


March 27, 2000


Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for American Communications,  Inc., and
reported on the financial statements as of and for the period ended December 31,
1998. On March 24, 2000 we were dismissed.  We have read the statements included
under  Item 4 of its Form 8-K  dated  March  28,  2000,  and we agree  with such
statements.

Very truly yours,

/s/ KINGERY CROUSE & HOHL P.A.