EXHIBIT 16.2

July 20, 2001

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

Re:  Twistee Treat Corporation
     File Ref. No. 0-29439

We  were  previously the principal accountant for Twistee Treat Corporation and,
under  the  date  of  January  30, 2001, reported on the financial statements of
Twistee  Treat  Corporation.  On  July  11, 1001, we resigned our appointment as
principal  accountant.  We  have  read  Twistee Treat's statement included under
Item  4 of its Form 8-K dated July 13, 2001, and we disagree with the statements
as  follows:

1.   On  July  11,  2001, we resigned our engagement, and have no knowledge of a
     Board  of  Directors Meeting which led to a decision to change accountants.
2.   Our  decision  to  resign  was  caused  by  two  factors. First, there were
     substantial  fees  outstanding  which,  if  we  had  performed  additional
     accounting services, may have impaired our independence and second, we were
     informed  on  July  11,  2001  that the Company has engaged another firm of
     independent  accountants  to  perform review services associated with their
     Form  10Q  filing  for  the  quarter  ended  may  31,  2001.
3.   We  were  not aware that a Form 8K was going to be filed without our having
     the  opportunity  to read it. We do not agree with the description I Item 4
     referring  to  "a  going concern opinion qualification". Our report for the
     fiscal  year  ended  November  30,  2000  indicated  that we were giving an
     unqualified opinion with a going concern uncertainty explanatory paragraph.

Yours  truly,


/s/ Weinberg & Company, P.A.