EXHIBIT 16.1 [LOGO] Grant Thornton LLP Accountants and Management Consultants The U.S. Member Firm of Grant Thornton International September 4, 1996 Securities and Exchange Commission Washington, D.C. 20549 Re: Gallery Rodeo International File No. 0-19644 Dear Sir or Madam: We have read Item 4 of the Form 8-K/A of Gallery Rodeo International dated September 3, 1996 and agree with the statements contained in paragraphs one and two therein. We have no basis to comment on paragraph three therein. Very truly yours, /s/ Grant Thornton LLP Grant Thornton LLP - 6 -