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EXHIBIT 18
Atlantic Premium Brands, Ltd.
Northbrook, Illinois
November 20, 2000
Ladies and Gentlemen:
We have been furnished with a copy of Form 10-Q of Atlantic Premium Brands, Ltd.
("Company") for the three months ended September 30, 2000, and have read the
Company's statements contained in Note 2 to the condensed financial statements
included therein. As stated in Note 2, the Company changed its method of
accounting for supply parts inventory from expensing supply parts inventory upon
acquisition to capitalizing supply parts inventory upon acquisition and
expensing upon installation. The Company states that the newly adopted
accounting principle is preferable in the circumstances because expense is
recognized at the time a supply part is placed in service and begins generating
revenue rather than at the time a supply part is purchased. In accordance with
your request, we have reviewed and discussed with Company officials the
circumstances and business judgment and planning upon which the decision to make
this change in the method of accounting was based. We have not audited any
financial statements of the Company as of any date or for any period subsequent
to December 31, 1999, nor have we audited the information set forth in the
aforementioned Note 2 to the condensed financial statements; accordingly, we do
not express an opinion concerning the factual information contained therein.
With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method. However, for purposes of the
Company's compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.
Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.
Very truly yours,
/s/ KPMG LLP
