Exhibit 16.1


                        [Arthur Andersen, LLP Letterhead]





July 12, 2001

Joseph D'Amato
Resorts Atlantic City
1133 Boardwalk
Atlantic City, NJ  08401

Dear Mr. D'Amato:

We have acted as independent public accountants for Resorts International Hotel,
Inc. (the "Company"), for the period commencing October 1997 and ending April
2001. Our reports on the financial statements for the fiscal years ended
December 31, 1998, 1999 and 2000, did not contain an adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope and accounting principles. In addition, we did not have any
disagreements with the Company on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope and procedures,
during the period we were retained by the Company, which disagreement, if not
resolved to our satisfaction would have caused us to make reference to the
matter of our disagreement in the Company's Reports.

Very truly yours,

/s/ ARTHUR ANDERSEN LLP


Roseland, New Jersey
July 12, 2001