Exhibit 16

                        [ARTHUR ANDERSEN LLP LETTERHEAD]

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

May 22, 2002

Dear Sir/Madam:

We have read the six paragraphs of Item 4 included in the Form 8-K dated May 22,
2002 of Sbarro, Inc. to be filed with the Securities and Exchange Commission and
are  in  agreement  with  the  statements  contained  therein,  except  for  the
information  contained  in the first and fifth  paragraphs  not  relating to our
firm.

Very truly yours,


/s/ ARTHUR ANDERSEN LLP