Letter from KPMG LLP Regarding Change in Principal Accountants for Checkers Drive-In Restaurants, Inc.
KPMG LLP, the former principal accountants for Checkers Drive-In Restaurants, Inc., confirms in this letter to the SEC that they have reviewed the company's statements in a recent Form 8-K about the termination of their appointment. KPMG agrees with the company's statements, except for those under a specific section (Item 4.01(b)), for which they do not express an opinion. This letter serves as a formal acknowledgment of the change in auditors and KPMG's position on the company's disclosures.
EXHIBIT 4.1
April 11, 2005
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Checkers Drive-In Restaurants, Inc. (the Company) under the date of April 4, 2005, we reported on the consolidated financial statements of the Company as of and for the years ended January 3, 2005 and December 29, 2003, and management’s assessment of internal control over financial reporting as of January 3, 2005 and the effectiveness of internal control over financial reporting as of January 3, 2005. On April 5, 2005, our appointment as principal accountants was terminated. We have read the Company’s statements included under Item 4.01 of its Form 8-K dated April 5, 2005, and we agree with such statements, except that we are not in a position to agree or disagree with any of the statements made under Item 4.01(b).
Very truly yours,
/s/ KPMG LLP
