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Accountants & Advisors |
805 Third Avenue
New York, NY 10022
www.rbsmllp.com
Exhibit 16.1
June 18, 2019
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 statements under Item 4.01 of the Current Report on Form 8-K of Divall Insured Income Properties 2, L.P. to be filed with the Securities and Exchange Commission on or about June 18, 2019. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.
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