Exhibit No. 16.1
GRAY & NORTHCUTT LETTERHEAD
2601 NW Expressway, Suite 800E
Oklahoma City, OK 73112
(405) 842-4420
September 1, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated September 1, 2000, of
Atomic Burrito, Inc. filed with the Securities and Exchange Commission and are
in agreement with the statements contained therein.
Very truly yours,
/s/ Gray & Northcutt, Inc.
Oklahoma City, Oklahoma
cc: Mr. Don W. Grimmett, CEO, Atomic Burrito, Inc.
