Exhibit 16

KPMG

     New Jersey Headquarters                              Telephone 973 467 9650
     150 John F. Kennedy Parkway                          Fax 973 467 7930
     Short Hill NJ  07078





April 30, 1999




Return Receipt No. Z 220909 060

Office of the Chief Accountant
SECPS Letter Files
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal  accountants for Tofutti Brands Inc. and, under the
date of March 16,  1999,  we reported  on the  financial  statements  of Tofutti
Brands Inc. as of December 26, 1998 and December 27, 1997 and for the  fifty-two
week  periods  then  ended.  On April  26,  1999 our  appointment  as  principal
accountants  was  terminated.  We have  read  Tofutti  Brand  Inc.'s  statements
included  under Items 4 (ii) through 4 (vi) in its Form 8-K/A-1  dated April 26,
1999 and filed on April 30, 1999, and we agree with such statements.


Very truly yours,

/s/KPMG LLP