EXHIBIT 99.1

Confirmation  of  Receipt  of  Representations  Letter  from Arthur Andersen LLP

March  27,  2002


IRT  Partners, L.P.
200  Galleria  Parkway,  Suite  1400
Atlanta,  Georgia  30339




United  States  Securities  and  Exchange  Commission
450  5th  Street,  N.W.
Washington,  DC  20549

To  Whom  It  May  Concern:

Arthur  Andersen  LLP has audited the financial statements of IRT Partners, L.P.
as  of  December  31, 2001 and for the year then ended and has issued its report
thereon  dated January 24, 2002. Arthur Andersen has represented to us that this
audit  was  subject  to  its  quality control system for the U.S. accounting and
auditing  practice  to  provide  reasonable  assurance  that  the engagement was
conducted  in compliance with professional standards, that there was appropriate
continuity of Arthur Andersen personnel working on the audit and availability of
national  office  consultation.  The  availability  of  personnel  at  foreign
affiliates  of  Arthur  Andersen  was  not  relevant  to  this  audit.


IRT  PROPERTY  COMPANY, as general partner



By:/s/  James  G.  Levy
   --------------------
     James  G.  Levy
     Executive  Vice-President  &
     Chief  Financial  Officer