Exhibit 16.1


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

August 20, 2004

Ladies and Gentlemen:

We were previously principal accountants for NTN Communications, Inc. and, under
the date of March 15, 2004, we reported on the consolidated financial statements
of NTN Communications,  Inc. as of and for the years ended December 31, 2003 and
2002.  On  August  18,  2004,  our  appointment  as  principal  accountants  was
terminated.  We have read NTN  Communications,  Inc.'s statements included under
Item 4 of its Form 8-K dated August 18, 2004, and we agree with such statements,
except  we are not in a  position  to  agree  or  disagree  with  the  Company's
statements  made in the second and third sentences in the first  paragraph,  nor
the fifth paragraph under Item 4.

Very truly yours,

/s/ KPMG LLP