KPMG LLP

   Suite 2700, Independent Square                     Telephone 904 354 5671
   One Independent Drive                              Fax 904 350 1260
   P. O. Box 190
   Jacksonville, FL 32201-0190


April 28, 1998



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

Re: Arthur Treacher's Inc.

Ladies and Gentlemen:

We were previously principal accountants for Arthur Treacher's,  Inc. And, under
the date of  September  4,  1998,  we  reported  on the  consolidated  financial
statements  of Arthur  Treacher's,  Inc.  As of and for the years ended June 30,
1998 and 1997. On April 19, 1999, we resigned.  We have read Arthur  Treacher's,
Inc.'s  statements  included  under Item 4 of its Form 8-K dated April 26, 1999,
and we agree with such statements, except that we are not in a position to agree
or disagree  with Arthur  Treacher's,  Inc.'s  statement  that they have engaged
Lytkowski & Pease LLP as independent  certified public accountants and that such
engagement will be ratified by the Board of Directors at the next meeting.

Very truly yours,



KPMG LLP