INFANTE & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
December 27, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
This letter updates our January 20, 2000 letter included as an Exhibit
to the Form 8-K filed by our former client, Floridino's International Holdings,
Inc., dated January 17, 2000.
We have read the statements made by our former client, Floridino's
International Holdings, Inc., in Item 4 of its Form 8-K/A report dated
November 15, 2000. We agree with the statements concerning our firm in such
8-K/A.
Very truly yours,
/s/
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Infante & Company