TURBOCHEF TECHNOLOGIES INC
8-K/A, 1999-01-06
REFRIGERATION & SERVICE INDUSTRY MACHINERY
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                                 UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549
                           _________________________
 


                                  FORM 8-K/A


                       AMENDMENT NO. 1 TO CURRENT REPORT
                    PURSUANT TO SECTION 13 OR 15(d) OF THE
                        SECURITIES EXCHANGE ACT OF 1934
                                        


                        DATE OF REPORT: JANUARY 6, 1999



                         TURBOCHEF TECHNOLOGIES, INC.
            (Exact name of Registrant as specified in its Charter)



           DELAWARE                COMMISSION FILE              48-1100390
(State or other jurisdiction of        NUMBER                 (IRS employer
 incorporation or organization)       0-23478             identification number)
 10500 METRIC DRIVE, SUITE 128                                     75243
          DALLAS, TEXAS                                          (Zip Code)
(Address of principal executive offices)


                        Registrant's telephone number:
                                (214) 341-9471


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ITEM 4.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS


(C) EXHIBITS. The following exhibit is filed with this report:

       Exhibit 99.1                   Letter from KPMG Peat Marwick
                                      Dated December 28, 1998

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                                 SIGNATURES



   Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned, hereunto duly authorized.



                                        TURBOCHEF TECHNOLOGIES, INC.



                                        By:/s/ Dennis J. Jameson
                                           ----------------------------
                                           Dennis J. Jameson
                                           Executive Vice President,
                                           Chief Financial Officer
                                           (Principal Financial Officer)

Dated January 6, 1999

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                                 EXHIBIT 99.1
           LETTER FROM KPMG PEAT MARWICK LLP DATED DECEMBER 28, 1998
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                 [LETTERHEAD OF PEAT MARWICK LLP APPEARS HERE]



December 28, 1998


Securities and Exchange Commission
Washington, D.C. 20549


Ladies and Gentlemen:

We were previously principal accountants for TurboChef Technologies, Inc. and,
under the date of January 30, 1998, except as to note 13, which was as of 
March 4, 1998, we reported on the financial statements of TurboChef
Technologies, Inc. as of and for the years ended December 31, 1997 and 1996. On
December 21, 1998, we resigned. We have read TurboChef Technologies, Inc.'s
statements included under item 4 of its Form 8-K dated December 23, 1998, and we
agree with such statements except that we are not in a position to agree or
disagree with TurboChef Technologies, Inc.'s statements that the change was
recommended by the audit committee of the board of directors or that the board
of directors approved the appointment of Arthur Anderson LLP as independent
public accountants.


Very truly yours,


/s/ KPMG Peat Marwick LLP


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