EXHIBIT 99-3
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
May 6, 2002
Dear Sir/Madam:
We have read paragraphs 1 through 5 of Item 4 included in the Form 8-K dated May 2, 2002 of Bertucci’s Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP |
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cc: |
| Mr. Kurt J. Schnaubelt Senior Vice President — Finance and Administration |
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| Bertucci’s Corporation |
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