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SB Partners – ‘8-K’ for 5/16/06 – EX-16.1

On:  Thursday, 5/18/06, at 3:56pm ET   ·   For:  5/16/06   ·   Accession #:  1042362-6-10   ·   File #:  0-08952

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 5/18/06  SB Partners                       8-K:4,9     5/16/06    2:31K                                    Sre Clearing Svcs Corp

Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Sb Partners 8-K 5-16-06                             HTML     20K 
 2: EX-16.1     Letter re: Change in Certifying Accountant          HTML      7K 


EX-16.1   —   Letter re: Change in Certifying Accountant


This exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  Exhibit 16.1  







May 18, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of SB Partners' Form 8-K dated May 16, 2006, and have the following comments:

1.
We agree with the statements made in the first, second, third, fourth and sixth paragraphs.

2.
We have no basis on which to agree or disagree with the statements made in the fifth and seventh paragraphs.


Yours truly,

/s/ Deloitte & Touche LLP
New York, New York

Dates Referenced Herein

This ‘8-K’ Filing    Date    Other Filings
Filed on:5/18/06None on these Dates
For Period End:5/16/06
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Filing Submission 0001042362-06-000010   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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