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

                                                                    Exhibit 16


January 16, 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/A dated January 16,
2004, and we agree with the statements made therein.

Yours truly,

/s/ Deloitte & Touche LLP

Parsippany, New Jersey



</TEXT>
</DOCUMENT>
