Bierwolf, Nilson & Associates
A Partnership of Certified Public Accountants
Professional 0000 Xxxxx Xxxxx xxxxxx Xxxxx X. Bierwolf, CPA
Corporations Salt Lake City, Utah 84115 Xxxx Xxxxxx, CPA
___________________________________________________________________________
May 25, 2004
Securities and Exchange Commission
Washington, DC 20549
Re: Xxxxxxxxx's Restaurants, Inc.
Gentlemen:
We have read Item 4 "CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS"
contained in Applewood's Restaurants, Inc.'s 8-K/A and are in agreement with
the statements contained therein, as they relate to our firm.
Very truly yours,
/S/ Xxxxxxxx, Xxxxxx & Associates
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Bierwolf, Nilson & Associates
Salt Lake City, Utah
