[LETTERHEAD OF RUBIN, BROWN, GORNSTEIN & CO. LLP]
September 14, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C. 20549
Ladies and Gentlemen:
RE: Noble Roman's, Inc.
We have been informed by Noble Roman's, Inc. (the "Company") that it has
replaced us with Larry E. Nunn & Associates, LLC, as the Company's independent
accountants for the year ending December 31, 1999.
We have read Item 4 of the Company's Current Report on Form 8-K dated September
14, 2000 and are in agreement with the statements contained in the second and
fourth paragraphs therein.
Very truly yours,
/s/ RUBIN, BROWN, GORNSTEIN & CO. LLP
RUBIN, BROWN, GORNSTEIN & CO. LLP
