<PAGE>
Exhibit 16
Office of the Chief Accountant ARTHUR ANDERSEN LLP
Securities and Exchange Commission Suite 1600
450 Fifth Street, N.W. 701 B Street
Washington, D.C. 20549 San Diego CA 92101-8195
Tel 619 699 6600
Fax 619 235 6020
www.arthurandersen.com
January 17, 2001
Dear Sir/Madam,
We have read paragraphs (i), (ii), (iv) and (v) of Item 4(a) included in the
Form 8-K dated January 3, 2001 of CinemaStar Luxury Theaters, Inc. to be
filed with the Securities and Exchange Commission and are in agreement with
the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
Copy to: Mr. Donald H. Harnois, Jr., Chief Financial Officer, CinemaStar
Luxury Thearters, Inc.