Exhibit 99.1


                                October 28, 2003



Securities and Exchange Commission
Washington, D.C. 20549

Commissioners:

We have read NutraCea's  statements included under Item 4 of its Form 8-K/A1 for
October 24, 2003, and we agree with such statements concerning our Firm.



                                        SINGER LEWAK GREENBAUM & GOLDSTEIN LLP