EXHIBIT NO. 16.1
Published on October 18, 2005
EXHIBIT
16.1
[Letterhead
of Deloitte & Touche LLP]
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Deloitte & Touche LLP |
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Suite 800 |
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1750 Tysons Boulevard |
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McLean, VA22102-4219 |
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USA |
October
18, 2005
Securities
and Exchange Commission
Mail
Stop
11-3
450
5th
Street, NW
Washington,
D.C. 20549
Dear
Sirs/Madams:
We
have
read Item 4.01 of Dynex Capital, Inc's Form 8-K dated October 12, 2005, and
have
the following comments:
We
agree
with the statements made in the first sentence of first paragraph, and the
third
and fifth paragraphs;
We
have
no basis on which to agree or disagree with the statements made in the second
sentence of the first paragraph and the second and fourth
paragraphs.
Yours
truly,
/s/
Deloitte & Touche LLP