August 31, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Spencer's Restaurants, Inc.
("Spencer's") and, under the date of October 26, 1999, we reported on the
consolidated financial statements of Spencer's as of and for the years ended
June 30, 1999 and June 28, 1998. On August 17, 2000, our appointment as
principal accountants was terminated. We have read Spencer's statements included
under Items 4(a) and 4(b) of its Form 8-K/A dated August 31, 2000 and we agree
with such statement, except that we are not in a position to agree or disagree
with Spencer's statements that the dismissal of KPMG LLP and the appointment of
Cogen Sklar LLP was approved by the Board of Directors and that Cogen Sklar LLP
was not consulted regarding the application of accounting principles to a
specified transaction or the type of audit opinion that might be rendered on
Spencer's consolidated financial statements.
Very truly yours,
/s/ KPMG LLP
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KPMG LLP
cc: Chief Accountant, Securities and Exchange Commission
