Deloitte & Touche LLP
Suite 1200
1132 Bishop Street
Honolulu, Hawaii 96813-2870
Tel: (808) 543 0700
Fax: (808) 526 0225
www.us.deloitte.com
December 12, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
On December 1, 2000, by letter dated November 30, 2000,
Hosoi Garden Mortuary, Inc. ("Hosoi") requested that we
furnish a letter addressed to the Securities and Exchange
Commission stating whether we agree with the statements
made by Hosoi in a Form 8-K dated August 31, 2000 (the
"Form 8-K") filed with the Securities and Exchange
Commission on November 24, 2000. We have previously
informed Hosoi that a Form 8-K to report a change in the
independent auditors of Garden Life Plan, Ltd. ("GLP")
and Garden Life Funeral Plan Trust (the "Trust") did not
appear to be required pursuant to Item 304 of Regulation
S-B (S-B 228.304), because neither GLP nor the Trust is a
subsidiary of Hosoi. Although we believe that a Form 8-K
to report a change in the independent auditors of GLP and
the Trust is not required, in response to the request by
Hosoi, we have read the statements made by Hosoi in Item 4
of the Form 8-K and have the following comments:
- We agree with the statements made in paragraph 1, except
that we do not agree that GLP is a subsidiary of Hosoi.
- With respect to paragraph 2, we do not have a basis to
agree or disagree with the statement made, except that
May 10, 2000, we informed GLP and the Trust that we
would not accept an engagement to audit the financial
statements of GLP or the Trust for the year ending
May 31, 2000.
- With respect to paragraphs 3 (including subparagraphs
1 and 2), 4 (including subparagraph 1), and 5, we do
not have a basis to agree or disagree with the
statements made, except that our letter to GLP dated
February 17, 2000, which Hosoi filed as an attachment
to its Form 8-K dated May 10, 2000, summarizes our
position with respect to the unresolved matters related
to GLP's accounting principles and practices and that
GLP has not informed us of its position regarding such
matters.
- We agree with the statements made in paragraphs 6 and 7.
Yours truly,
/s/ Deloitte & Touche LLP
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Deloitte
Touche
Tohmatsu
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