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EXHIBIT 16
[BENNETT BLOCK LETTERHEAD]
October 23, 2000
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Re: N.U. Pizza Holding Corporation
Form 8-K, SEC File No. 0-19522
Gentlemen:
The undersigned has reviewed the report of the above-named registrant on Form
8-K dated October 19, 2000, and agrees with the statements made in Item 4 in
response to Item 304(a) (1) (iv) of Regulation S-K.
There were no disagreements with the registrant on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, in connection with the registrant's audited financial statements
for the fiscal years ended June 30, 1999 and 1998 nor have there been any
such disagreements with the registrant during the subsequent interim period
through October 23, 2000.
/s/ BENNETT BLOCK ACCOUNTANCY CORPORATION
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Bennet Block Accountancy Corporation
