MRS Fields Original Cookies Inc – ‘8-K’ for 4/22/02 – EX-16.1

On:  Friday, 4/26/02   ·   For:  4/22/02   ·   Accession #:  912057-2-16801   ·   File #:  333-45179

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         3     14K 
 2: EX-16.1     Letter re: Change in Certifying Accountant             1      5K 

EX-16.1   —   Letter re: Change in Certifying Accountant

EX-16.1
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                                                                    EXHIBIT 16.1

 [Letterhead of Arthur Andersen LLP]

April 22, 2002                                                                  

Office of the Chief Accountant                                                  
Securities and Exchange Commission                                              
450 Fifth Street, N.W.                                                          
Washington, D.C. 20549                                                          

Dear Sir/Madam:                                                                 

We have read the first four (4) paragraphs of Item 4 included in the Form 8-K   
dated April 22, 2002 of Mrs. Fields' Original Cookies, Inc., to be filed with   
the Securities and Exchange Commission, and are in agreement with the statements
contained therein.                                                              

Very truly yours,                                                               

/s/  Arthur Andersen LLP                                                        
------------------------------                                                  

cc:  Ms. Sandra Buffa, Sr. Vice President and Chief Financial Officer of        
Mrs. Fields' Original Cookies, Inc.                                   

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		4/26/02		None on these Dates
For Period End:		4/22/02
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