Exhibit 2.
10-KSB
Gourmet Gifts, Inc.
Albright, Persing & Associates, Ltd.
CERTIFIED PUBLIC ACCOUNTANTS
102 Ridgeview Dr., Suite 300
Reno, Nevada 89509
January 9, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Gourmet gifts, Inc.
Commission File No. 0-26017
Ladies and Gentlemen:
During the fiscal years ended December 30, 1998, and 1997,
Gourmet Gifts, Inc.'s financial statements did not contain any
adverse opinion or disclaimer of opinion from Albright, Persing &
Associates, and were not modified as to uncertainty, audit scope,
or accounting principles, except the reports contained a
statement expressing doubt about the ability of the Company to
continue as a going concern due to its status as a development
stage Company with no significant operating results. During the
year ended September 30, 1999, and from that date to the present,
there were no disagreements with Albright, Persing & Associates
on any matter of accounting principles, financial statement
disclosure, or auditing scope or procedures which, if not
resolved to our satisfaction, would have caused us to make
reference to the subject matter of the disagreement in connection
with our audit report.
Sincerely,
/s/Albright, Persing & Associates, Ltd.
Albright, Persing & Associates, Ltd
E-2
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