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EXHIBIT 15.1
December 29, 2000
U.S. Restaurant Properties, Inc.
12240 Inwood Road
Suite 200
Dallas, Texas 75244
We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of U.S. Restaurant Properties, Inc. and subsidiaries for the periods
ended March 31, 2000, June 30, 2000 and September 30, 2000, as indicated in our
reports dated April 28, 2000 (May 11, 2000 as to Note 9), July 28, 2000 (July
31, 2000 as to Note 9) and October 30, 2000 (November 9, 2000 as to Note 9),
respectively; because we did not perform an audit, we expressed no opinion on
that information.
We are aware that our reports referred to above, which were included in your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 2000, June 30,
2000 and September 30, 2000, are being used in this Registration Statement.
We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933, are not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.
DELOITTE & TOUCHE LLP
Dallas, Texas
