ARTHUR ANDERSEN EXHIBIT 16 January 10, 2000 _________________________ Arthur Andersen LLP _________________________ Republic Centre Office of the Chief Accountant 633 Chestnut Street Securities and Exchange Commission Chattanooga, TN 37450-1500 450 Fifth Street, N.W. 423 756 5000 Washington, D.C. 20549 Dear Sir/Madam: We have read paragraphs (i), (ii), (iv), and (v) of Item 4(a) included in the Form 8-K dated January 4, 2000 of Flooring America, Inc. (formerly The Maxim Group, Inc) to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein, with the following exception. The Company states in paragraph (v) that they are addressing and taking appropriate actions designed to correct the noted internal control weaknesses and deficiencies. We are not in a position to comment on the results of the Company's actions because we have not performed an audit as of any date, or for any period, subsequent to January 31, 1999. Very truly yours, /s/ ARTHUR ANDERSEN LLP ARTHUR ANDERSEN LLP Copy to: Mr. Leonard H. Thill CFO, Flooring America, Inc.