March 19, 2002


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549



Dear Sir/Madam

We have read the  paragraph  of Item 4 included  in the Form 8-K dated March 19,
2002 of Nathan's  Famous,  Inc.  to be filed with the  Securities  and  Exchange
Commission and are in agreement with the statements contained therein.

Very truly yours,

Arthur Andersen LLP



By:  /s/ Christopher P. Wright



cc:     Mr. Ronald G. DeVos, CFO, Nathan's Famous, Inc.