SEROTTA -------------------------- July 15, 1999 MADDOCKS -------------------------- EVANS & CO., CPA'S -------------------------- A Professional Corporation -------------------------- Securities and Exchange Commission 450 Fifth Street, N.W....

                                                                    EXHIBIT 16.2

                                                 SME


                                                      --------------------------
                                                      SEROTTA
                                                      --------------------------
July 15, 1999                                         XXXXXXXX
                                                      --------------------------
                                                      XXXXX & CO., CPA'S
                                                      --------------------------
                                                      A Professional Corporation
                                                      --------------------------

Securities and Exchange Commission
000 Xxxxx Xxxxxx, X.X.
Xxxxxxxxxx, XX 00000

Gentlemen:

We have read Item 14 included in the attached Form 10 dated July 15, 1999 of
Apple Homes Corporation, Inc. and are in agreement with the statements contained
therein.


Very truly yours,


/s/  Serotta Xxxxxxxx Xxxxx & Co.
-----------------------------------
SEROTTA XXXXXXXX XXXXX & CO., CPA'S




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             000 Xxxxxx Xxxxxx, Xxxxx 000 / Xxxxxxx, XX 00000-0000
             Telephone (000) 000-0000 Telefax (706) 724-FAXX (3299)

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