EXHIBIT TO FORM 12B-25 HEIN + ASSOCIATES LLP Certified Public Accountants and Consultants with offices in Denver, Houston and Los Angeles Telephone (214) 458-2296 Fax (214) 788-4943 12770 Coit Road, Suite 1150 Dallas, Texas 75251 March 27, 1996 Hudson's Grill of America, Inc. 16970 Dallas Parkway, #402 Dallas, Texas 75248 Gentlemen, In connection with your filing of Form 12b-25 with the Securities and Exchange Commission, this letter will confirm that we will be unable to complete the audit of the Company's Financial Statements in time to permit timely filing of the Form 10-KSB. Very truly yours, signed HEIN + ASSOCIATES LLP