EXHIBIT 15



                       [LETTERHEAD OF DELOITTE & TOUCHE]




June 20, 2002

CBRL Group, Inc.
Lebanon, Tennessee  37088-0787

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of CBRL Group, Inc. for the quarters and nine-month periods ended
May 3, 2002 and April 27, 2001, as indicated in our report dated June 6, 2002,
quarters and six-month periods ended February 1, 2002 and January 26, 2001, as
indicated in our report dated March 7, 2002, and quarters ended November 2, 2001
and October 27, 2000, as indicated in our report dated December 12, 2001;
because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our reports referred to above, which are included in your
Quarterly Reports on Form 10-Q for the quarters ended May 3, 2002, February 1,
2002 and November 2, 2001 are being used in this Registration Statement.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.



/s/ DELOITTE & TOUCHE LLP



Nashville, Tennessee