Exhibit 16



                        Letterhead of Wiss & Company, LLP




                                            January 24, 2005



Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Gentlemen:

On January  20,  2005,  this Firm  received a copy of a Form 8-K bearing a cover
date of January 14, 2005 filed by Tofutti Brands Inc. (the "Company") on January
20, 2005  reporting  our  resignation  as the Company's  independent  registered
public  accounting  firm in  accordance  with the  requirements  of Item  4.01 -
Changes in Registrant's Certifying Public Accountant of Form 8-K.

We have no  disagreements  with the  statements  made in the Form 8-K, Item 4.01
disclosures  provided to us. Our report  dated March 18, 2004 for the  Company's
financial  statements  for the fiscal years ended December 27, 2003 and December
28, 2002 did not contain an adverse  opinion or a disclaimer  of opinion nor was
it  qualified  or  modified  as  to  audit  scope,   accounting   principles  or
uncertainty.

                                            Very truly yours,


                                            /s/ Wiss & Company
                                            Wiss & Company, LLP
                                            Certified Public Accountants
                                            Livingston, New Jersey