Exhibit 16.2

[The Bonadio Group]

December 17, 2002

Office of the Chief Accountant

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Dear Sir/Madam,

We have reviewed Item 4 included in the Current Report on Form 8-K dated December 11, 2002 of Team Sports Entertainment, Inc. filed with the Securities and Exchange Commission. We agree with the statements made in response to that Item insofar as they relate to our firm.

Very truly yours, Bonadio & Co., LLP
By:	/s/    JAMES J. ZIELINSKI
	James J. Zielinski

cc:        Charles Bradshaw

             Chief Executive Officer

             Team Sports Entertainment, Inc.