Attached files
| file | filename |
|---|---|
| 8-K - 8-K - Adelphia Recovery Trust | a10-18284_18k.htm |
Exhibit 16.1
September 20, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
We have read the first three paragraphs under Item 4.01 of the Form 8-K of Adelphia Recovery Trust dated September 20, 2010, to be filed with the Securities and Exchange Commission. We are in agreement with the statements therein so far as they related to Marcum LLP.
