Exhibit 99.1

                     [Baratz & Associates, P.A. Letterhead]

March 18, 2005


Mr. Edward Kelly, Chairman and CEO
Tasty Fries, Inc.
650 Sentry Parkway, Suite 1
Blue Bell, Pennsylvania 19422

SENT VIA EMAIL: (tastyfries@comcast.net) and via fax: (610) 941-2108

Re: Tasty Fries, Inc. (the "Company")

Dear Mr. Kelly

      On Wednesday,  March 16, 2005,  Baratz &  Associates,  P.A. was provided a
pre-filing draft copy of Tasty Fries, Inc.'s Prospectus,  Form SB-2 Registration
Statement dated March 17, 2005 (the "Prospectus").

      From the  Prospectus,  Baratz &  Associates,  P.A.  first learned that the
Company had failed to obtain the shareholder  approvals as required under Nevada
General  Corporation Law to amend its Articles of  Incorporation to increase the
number of the Company's authorized shares available for issuance. The Prospectus
indicates that the failure to obtain  shareholder  approval occurred for each of
the  Certificates  of  Amendment  filed with the State of Nevada on November 23,
2003,  October 13, 2004 and January 13, 2005.  The  Prospectus  also  identifies
various potential financial and regulatory  consequences to the Company and you,
in your  capacity  as Chief  Executive  Officer,  resulting  from the  filing of
certificates  of  amendments  with the  Nevada  Secretary  of State  erroneously
stating that the required  shareholder approval to increase the number of shares
of common stock had been obtained.

      These  facts  cause  us to  believe  that  the  Company's  accounting  for
issuances  of common  stock is  incorrect  and that the effect is  material.  In
addition,  this raises  questions  regarding the Company's  accounting for stock
issuances in prior years.

      Under these  circumstances,  we request  that the  Company  take action as
necessary  to  prevent  future  reliance  on our  reports  on our  audits of the
Company's financial statements for the years ended January 31, 2004 and 2003 and
our reviews of the interim financial  statements included in Form 10-QSB reports
for the quarters ended July 31, 2002, October 31, 2002, April 30, 2003, July 31,
2003, October 31, 2003, April 30, 2004, July 31, 2004, and October 31, 2004.


                                        /s/ BARATZ & ASSOCIATES, P.A.
                                        -----------------------------
                                            Baratz & Associates, P.A.