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Previous: SHELLS SEAFOOD RESTAURANTS INC, 8-K, 2000-09-19 |
Next: CONTROLLED ENVIRONMENTAL AQUACULTURE TECHNOLOGY INC, 10QSB, 2000-09-19 |
EXHIBIT 16.1
[Deloitte & Touche LLP Letterhead]
September 19, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated September 19, 2000, of Shells Seafood
Restaurants, Inc. and are in agreement with the statements contained in
paragraphs 1 and 2 therein. We have no basis to agree or disagree with the other
statements of the registrant contained in paragraphs 3 and 4.
/s/ Deloitte & Touche LLP
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