Grill Concepts Inc – ‘8-K’ for 10/18/04 – EX-16.1

On:  Friday, 10/22/04, at 5:07pm ET   ·   For:  10/18/04   ·   Accession #:  1015402-4-4437   ·   File #:  0-23326

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         4     14K 
 2: EX-16.1     Letter re: Change in Certifying Accountant             1      5K 

EX-16.1   —   Letter re: Change in Certifying Accountant

October 18, 2004                                                                

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

Commissioners:                                                                  

We have read the statements made by Grill Concepts, Inc. (copy attached), which 
we understand will be filed with the Commission, pursuant to Item 4.01 of Form  
8-K, as part of the Grill Concepts, Inc's Form 8-K report dated October 18,2004.
We agree with the statements concerning our Firm in such Form 8-K. However, we  
make no comment whatsoever regarding the status of material weaknesses or       
reportable conditions in the Company's internal controls.                       

Very truly yours,                                                               

PricewaterhouseCoopers LLP                                                      

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		10/22/04		None on these Dates
For Period End:		10/18/04
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