Deloitte & Touche LLP
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1132 Bishop Street
Honolulu, Hawaii  96813-2870

Tel:   (808) 543 0700
Fax:  (808) 526 0225
www.us.deloitte.com






December 12, 2000


Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madams:

On December 1, 2000, by letter dated November 30, 2000,
Hosoi Garden Mortuary, Inc. ("Hosoi") requested that we
furnish a letter addressed to the Securities and Exchange
Commission stating whether we agree with the statements
made by Hosoi in a Form 8-K dated August 31, 2000 (the
"Form 8-K") filed with the Securities and Exchange
Commission on November 24, 2000.  We have previously
informed Hosoi that a Form 8-K to report a change in the
independent auditors of Garden Life Plan, Ltd. ("GLP")
and Garden Life Funeral Plan Trust (the "Trust") did not
appear to be required pursuant to Item 304 of Regulation
S-B (S-B 228.304), because neither GLP nor the Trust is a
subsidiary of Hosoi.  Although we believe that a Form 8-K
to report a change in the independent auditors of GLP and
the Trust is not required, in response to the request by
Hosoi, we have read the statements made by Hosoi in Item 4
of the Form 8-K and have the following comments:

- -  We agree with the statements made in paragraph 1, except
   that we do not agree that GLP is a subsidiary of Hosoi.

- -  With respect to paragraph 2, we do not have a basis to
   agree or disagree with the statement made, except that
   May 10, 2000, we informed GLP and the Trust that we
   would not accept an engagement to audit the financial
   statements of GLP or the Trust for the year ending
   May 31, 2000.

- -  With respect to paragraphs 3 (including subparagraphs
   1 and 2), 4 (including subparagraph 1), and 5, we do
   not have a basis to agree or disagree with the
   statements made, except that our letter to GLP dated
   February 17, 2000, which Hosoi filed as an attachment
   to its Form 8-K dated May 10, 2000, summarizes our
   position with respect to the unresolved matters related
   to GLP's accounting principles and practices and that
   GLP has not informed us of its position regarding such
   matters.

- -  We agree with the statements made in paragraphs 6 and 7.

Yours truly,

/s/   Deloitte & Touche LLP

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Deloitte
Touche
Tohmatsu
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