Exhibit 16.1


                  Lytkowski & Co., Inc.

                  Certified Public Accountants
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May 12, 2000


PERSONAL AND CONFIDENTIAL


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

Re:      Arthur Treacher's Inc.

Ladies and Gentlemen:

We were previously  principal  accountants for Arthur  Treacher's,  Inc. And, we
reported on the consolidated financial statements of Arthur Treacher's,  Inc. as
of and for the year ended June 30, 1999.  On January 27, 2000,  we resigned.  We
have read Arthur Treacher's, Inc.'s statements included under Item 4 of its Form
8-K dated April 20, 2000, and we agree with such statements,  except that we are
not in a position to agree or disagree with Arthur Treacher's,  Inc.'s statement
that they have  engaged  Daris Monk & Company as  independent  certified  public
accountants  and that such  engagement was ratified by the Board of Directors on
March 19, 2000.



Very truly yours,

 /S/ Lytkowski & Co., Inc.

Lytkowski & Co., Inc.






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8th Floor Annex    1422 Euclid Avenue   Cleveland, OH  44115-1975
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