Exhibit 16.1

December 11, 2006

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re: Del Taco Restaurant Properties III
Commission File No. 000-16851

We have read the statements that Del Taco Restaurant Properties III intends to include in Item 4.01 of the Form 8-K/A to be filed on December 11, 2006. We agree with such statements made insofar as they relate to our Firm.

Sincerely,

/s/ Squar, Milner, Miranda & Williamson, LLP

Newport Beach, California