Exhibit 16

May 9, 2001

United States Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously  principal  accountants for Bowlin Travel Centers,  Inc. and,
under the date of March 30, 2001,  we reported on the  financial  statements  of
Bowlin Travel  Centers,  Inc. as of and for the years ended January 31, 2001 and
2000. On May 9, 2001, our  appointment as principal  accountants was terminated.
We have read  Bowlin  Travel  Centers,  Inc.'s  statements  included  under Item
4(a)(1)  of it Form 8-K dated May 9, 2001,  and we agree  with such  statements,
except  that we are not in a position to agree or  disagree  with Bowlin  Travel
Centers,  Inc.'s statement regarding that the change in auditors was approved by
the board of directors and that Neff & Ricci LLP has been engaged as independent
auditors for the 2002 fiscal year.

                                Very truly yours,

                                /s/ KPMG, LLP