ENDO & COMPANY
CERTIFIED
PUBLIC
ACCOUNTANTS
STATEMENT OF ISSUER'S PRINCIPAL ACCOUNTANT
Endo & Company is the principal accountant for
the issuer, Hosoi Garden Mortuary, Inc. On or about
May 10, 2000, Deloitte & Touche, LLC, auditors of Garden
Life Plan, Ltd. (GLP), the issuer's significant
subsidiary, declined to stand for re-election for the
audit of GLP's financial statements for its year ended
May 31, 2000. The issuer's principal accountant cannot
provide an unqualified opinion on the issuer's financial
statements unless and until GLP's financial statements
for the year ended May 31, 2000 are completed.
Accordingly, the issuer's Annual Report for the year ended
May 31, 2000 cannot be filed timely without unreasonable
effort or expense.
Endo & Company
By: Jack Y. Endo, Principal
