WILLIAM R. HULSEY CERTIFIED PUBLIC ACCOUNTANT 2117 FORSYTHE AVENUE MEMBER MONROE, LOUISIANA MAILING ADDRESS AMERICAN INSTITUTE OF P.0. BOX 2253 CERTIFIED PUBLIC ACCOUNTANTS MONROE, LOUISIANA 71207 SOCIETY OF LOUISIANA (318) 362-9900 CERTIFIED PUBLIC ACCOUNTANTS FAX (318) 362-9993 January 25, 1999 MMR Investment Bankers, Inc. 5SO N. 159th East, Suite 300 P.O. Box 781440 Wichita, Kansas 67278-1440 Dear Sirs: I, William R. Hulsey serve as the accountant for The Biltmore Group of Louisiana, L.L.C. and do hereby give permission to use my name and/or values concerning the audited financial statements dated December 31, 1998 in the offering circular for the Bond Issue(s) of The Biltmore Group of Louisiana, L.L.C. Respectively Submitted, /S/WILLIAM R HULSEY William R. Hulsey Certified Public Accountant