<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>ex16.txt
<DESCRIPTION>EXHIBIT 16
<TEXT>

<PAGE>


                                                                     Exhibit 16


January 14, 2004


Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C.   20549


Dear Sirs/Madams:

We have read Item 4 of Ark Restaurants Corp.'s Form 8-K dated January 15, 2004,
and we agree with the statements made therein.

Yours truly,

/Deloitte & Touche LLP/





</TEXT>
</DOCUMENT>
