EXHIBIT 16.1
August 23, 2002
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | Michael Foods, Inc. |
| File No. 333-63722 |
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Michael Foods, Inc. dated August 23,2002, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ Grant Thornton, LLP
Thomas C. Walters
Partner
Cc: John D. Reedy, Executive Vice President, CFO and Treasurer, Michael Foods, Inc.