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8-K - OMIF 8-K 11/03/11 - OWENS MORTGAGE INVESTMENT FUND A CALIF LTD PARTNERSHIPomif8k110311.htm


Exhibit 16.1



 




November 3, 2011



Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C.  20549

Ladies and Gentlemen:

We have read the comments made regarding us in Item 4.01 of Form 8-K of Owens Mortgage Investment Fund dated November 3, 2011 and filed November 3, 2011, and are in agreement with those statements.

                           
Very truly yours,
 

/s/ Perry-Smith LLP
Sacramento, California

cc:           Mr. Bryan Draper
Chief Financial Officer, Principal
Owens Mortgage Investment Fund