EXHIBIT TO FORM 12B-25 HEIN + ASSOCIATES LLP Certified Public Accountants and Consultants with offices in Denver, Houston and Los Angeles Telephone (972) 458-2296 Fax (972) 788-4943 12770 Coit Road, Suite 1150 Dallas, Texas 75251 March 29, 1999 Mr. David Osborn Hudson's Grill of America, Inc. 16970 Dallas Parkway, Suite 402 Dallas, Texas 75258-1928 Dear Mr. Osborn: We will be unable to complete the audit of Hudson's Grill of America, Inc. by the April 3, 1999 filing deadline for the 10-KSB. Sincerely, signed Hein + Associates, LLP cc: Bob Fischer