Exhibit 16.1
March 22, 2007
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | Dreams, Inc. |
File No. 000-30310
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Dreams, Inc. dated March 19, 2007 and agree with the statements concerning our Firm contained therein except that we are not in a position to agree or disagree with the Company’s statements that the decision to change auditors was approved by the Company’s Audit Committee and the Board of Directors on March 19, 2007,.
Very truly yours,
/s/ Grant Thornton LLP