Exhibit 16
October 2, 2009
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100F Street, NE
Washington, DC 20549
Re: | Dreams, Inc. | |
Commission File No. 000-30310 |
Dear Sir or Madam:
We have read Item 4.01(a) of Form 8-K of Dreams, Inc. dated October 2, 2009 and agree with the statements concerning our Firm contained therein. We have no basis to agree or disagree with Item 4.01(b).
Very truly yours,
Friedman, Cohen, Taubman & Company, LLC