EXHIBIT 16
Date: October 12, 2000
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K of Children's Wonderland, Inc. (The
"Registrant") as filed with the Securities and Exchange Commission on
October 12, 2000 (the "Form 8-K" and have the following comments:
(a) We agree with the statements made in the last sentence of paragraph
4(a), the first sentence of paragraph 4(b), and paragraph 4(c).
(b) We have no basis to agree or disagree with the statements in the first
sentence of paragraph 4(a), the last sentence of paragraph 4(b), and
paragraphs 4(d), 4(e) and 4(f).
Very truly yours,
DELOITTE & TOUCHE LLP
By: _________________________
Name:
Title:
236405.1
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