Exhibit 16(c)(4)


[TUCKER ANTHONY SUTRO CAPITAL MARKETS LETTERHEAD]


February 22, 2001

Mr. Greg Benning
Adams Harkness & Hill
Via: Email
GBENNING@AHH.com

Dear Greg:

As follow-up to my letter dated February 15th and our conversation yesterday, I
want to clarify the central themes of our analysis with regard to the fairness
of Aaron's offer to the Public shareholders of UNO Restaurant Corporation.
Tucker Anthony is not attempting to enter into a legal debate with the Special
Committee or Adams Harkness & Hill ("AHH") with regard to Delaware law nor your
interpretation of the law. On the contrary, we are merely suggesting that the
best valuation evidence in assessing the fairness of the proposed transaction
from a financial point of view should be the financial analysis and comparison
of historical transactions involving companies of similar ownership
characteristics, market capitalizations and industry participation. In so doing,
Tucker Anthony believes the $9.50 per share, which Aaron is prepared to offer,
clearly falls within the range of fairness from a financial point of view.

As an additional point of evidence, as we discussed yesterday, I would like to
address the VICORP Restaurant, Inc. acquisition announced on February 15th,
2001. Both UNO and VICORP offer mature, moderately growing, casual or family
dining concepts. VICORP's financial profile resembles that of UNO ($372 million
LTM revenues, $41.5 million LTM EBITDA, and $23.6 million LTM EBIT). Applying
VICORP's enterprise value to LTM EBITDA and EBIT multiples of 4.3x and 7.5x,
respectively to UNO's LTM financial data (pro-forma the contemplated Sale
Leaseback transactions) results in an implied equity value to each UNO
shareholder of $8.80 per share based on the EBITDA multiple and only $7.63 per
share based on the EBIT multiple. These implied valuations would of course be
lower if the Sale Leaseback transactions were not factored into the historical
financial statements of UNO (a relevant fact, since VICORP includes $135mm of
Net Book Value of PP&E, including 52 fee owned restaurant sites, and virtually
no debt. Salomon Smith Barney provided advice to a special committee of
independent directors of VICORP.

As I have mentioned before, you have done an excellent job advising the Special
Committee in their efforts to raise the bid price from $8.75 to $9.50. It is now
your responsibility to provide the committee with your guidance as to the
fairness of this final offer from Aaron. Based on the financial analyses
summarized in my previous letter and the VICORP transaction referenced herein,
Tucker Anthony would be comfortable issuing an opinion that $9.50 per share is a
fair price for the Public shareholders of UNO from a financial point of view. I
would expect AHH to reach the same conclusion.



Not a single party involved in this transaction wishes to see negotiations
terminated, but my client is prepared to issue a press release announcing the
withdrawal of his original bid and a disclosure that the Special Committee would
not accept a revised proposal at $9.50 per share. It would be a shame if the
shareholders were not afforded the opportunity to receive such a substantial
premium for their shares in a transaction that is clearly fair from a financial
point of view.

Please do not hesitate to call with any additional questions or comments. I hope
that we can quickly bring this transaction to a successful conclusion.

Best Regards,

/s/ William C. Sinton
William C. Sinton
Managing Director





















cc: Bob Vincent
    Gus Alexander