September  5,  2001



Securities  and  Exchange  Commission
Washington,  D.C.

Ladies  and  Gentlemen:

We  were  previously  principal  accountants  for  RMI  Covered  Hopper  Railcar
Management Program 79-1 and under the date of March 12, 2001, we reported on the
consolidated  financial  statements  of  RMI  Covered  Hopper Railcar Management
Program  79-1  as  of  and  for  the years ended December 31, 2000 and 1999.  On
August  30,  2001,  our appointment as principal accountants was terminated.  We
have  read  RMI  Covered  Hopper  Railcar  Management  Program 79-1's statements
included  under  Item 4(a) of its Form 8-K dated September 5, 2001, and we agree
with  such statements, except that we are not in a position to agree or disagree
with  the  Company's statements that the change was recommended by the Company's
management,  and  that  the  Company  did  not  consult  with  Deloitte & Touche
regarding  any  of  the  issues  specified  in item 304(a)(2) of Regulation S-K.

Very  truly  yours,


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cc:  Stephen  M.  Bess
     Chief  Executive  Officer
     PLM  International,  Inc.