KPMG Peat Marwick, LLP 2400 First Indiana Plaza 135 N. Pennsylvania Street Indianapolis, IN 46204-2452 January 26, 1998 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Noble Roman's, Inc., and under the date of April 29, 1997, we reported on the consolidated financial statements of Noble Roman's, Inc. and subsidiaries as of December 31, 1996 and 1995, and for each of the years in the three-year period ended December 31, 1996. On November 6, 1997, we resigned as the independent auditors for Noble Roman's, Inc. We have read Noble Roman's, Inc.'s statements included under Item 4 in its amended Form 8-K dated January 26, 1998, and we agree with such statements, except that we are not in a position to agree or disagree as to any determinations that the Board of Directors may have made. Very truly yours, KPMG Peat Marwick, LLP