International Home Foods Inc, et al. – ‘S-4’ on 12/27/96 – EX-16.1

As of:  Friday, 12/27/96   ·   Accession #:  950134-96-7090   ·   File #s:  333-18859, -01, -02, -03, -04, -05, -06, -07

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Registration of Securities Issued in a Business-Combination Transaction   —   Form S-4
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-4         Registration of Securities Issued in a               120    663K 
                          Business-Combination Transaction                       
 2: EX-2.1      Agreement of Sale and Plan of Merger                  90    281K 
 3: EX-2.2      1st Amendment to Agreement of Sale                     5     27K 
 4: EX-3.1      Cert. of Incorp. - American Home Foods Products        8     41K 
13: EX-3.10     Bylaws of Canadian Home Products                      14     64K 
14: EX-3.11     Ceri. of Incorp. - Heritage Brands Holdings            4     22K 
15: EX-3.12     Bylaws of Heritage Brands Holdings                    13     57K 
16: EX-3.13     Certificate of Incorporation - Heritage Brands         2     17K 
17: EX-3.14     Bylaws of Heritage Brands                             13     57K 
18: EX-3.15     Certificate of Incorporation of Campfire               2     17K 
19: EX-3.16     Bylaws of Campfire, Inc.                              13     57K 
 5: EX-3.2      Bylaws of American Home Foods Products, Inc.           9     42K 
 6: EX-3.3      Certificate of Incorporation - American Home Foods     9     41K 
 7: EX-3.4      Bylaws of American Home Foods                          7     37K 
 8: EX-3.5      Certificate of Incorporation - Luck's, Inc.            7     33K 
 9: EX-3.6      Bylaws of Luck's, Inc.                                 7     36K 
10: EX-3.7      Certificate of Incorporation - M. Polaner, Inc.        6     32K 
11: EX-3.8      Bylaws of M. Polaner, Inc.                             7     41K 
12: EX-3.9      Certificate of Continuance                            13     45K 
20: EX-4.1      Registration Rights Agreement                         17     82K 
21: EX-4.2      Indenture Dated as of November 1, 1996               125    413K 
22: EX-10.1     Transisitional Services Agreement                      9     35K 
27: EX-10.10    Monitoring and Oversight Agreement                     7     30K 
23: EX-10.2     Financial Advisory Agreement                           5     26K 
24: EX-10.3     International Home Foods, Inc. Stock Option Plan      16     74K 
25: EX-10.8     Indemnification Agreement                             11     45K 
26: EX-10.9     Credit Agreement                                     242    879K 
28: EX-12.1     Computation of Ratio of Earnings to Fixed Charges      1     13K 
29: EX-12.2     Pro Forma Ratio of Earnings to Fixed Charges           1     13K 
30: EX-16.1     Letter Re: Change to Certifying Acountants             1     12K 
31: EX-21.1     List of Subsidiaries                                   1     12K 
32: EX-23.1     Consent of Arthur Andersen LLP                         1     12K 
33: EX-25.1     Form T-1                                               5     25K 
34: EX-27.1     Financial Data Schedule                                1     15K 

EX-16.1   —   Letter Re: Change to Certifying Acountants

EX-16.1
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                                                                    Exhibit 16.1

December 20, 1996                                                               

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

Dear Sirs:                                                                      

We have read the second paragraph of the Expert section on page 92 of Form S-4  
filed on Registration Statement Number 333-_____ dated December 27, 1996 of     
International Home Foods, Inc. filed with the Securities and Exchange Commission
and are in agreement with the statements contained therein.                     

                   ARTHUR ANDERSEN LLP

Dates Referenced Herein

This ‘S-4’ Filing		Date		Other Filings
Filed on:		12/27/96		None on these Dates
		12/20/96
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