<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>ex_99.txt
<DESCRIPTION>EXHIBIT 99
<TEXT>
                                                               November 30, 2001


Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549


                                 Re: Donini Inc.


Gentlemen:

         We have read the statements contained in the 8-K/A of Donini, Inc.
filed on or about November 30, 2001 and we agree with the statements made
therein.


                                  Very truly yours,


                                  /s/ Samuel Klein and Company
                                  ------------------------------------
                                  SAMUEL KLEIN AND COMPANY

</TEXT>
</DOCUMENT>