December 12, 2001




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Calton, Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K,
as part of the Company's Form 8-K report dated December 10, 2001. We agree with
the statements concerning our Firm in such Form 8-K.

Very truly yours,

PricewaterhouseCoopers LLP