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8-K - FORM 8-K - AV Homes, Inc.d165250d8k.htm

Exhibit 16.1

May 12, 2016

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated May 12, 2016, of AV Homes, Inc. and are in agreement with the statements contained in the second, third and fourth paragraph on page two therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP