Exhibit 10.13
Letter Agreement with KPMG,
LLP
March 22, 2006
Western Sizzlin Corporation
1338 Plantation Road
Roanoke, VA 24012
Attention: Mr. James C. Verney, President and
Chief Executive Officer
Western Sizzlin Corporation and subsidiaries
(the “Company”) has requested that we consent to the
incorporation by reference of our report on the Company’s
consolidated balance sheet as of December 31, 2003, and the
related consolidated statements of operations, stockholders’
equity and cash flows for each of the years ended December 31, 2003
and 2002 in the Annual Report on Form 10-K for the year ended
December 31, 2004, which serves to update Registration Statement
No. 333-67641 on Form S-8 and Registration Statement No. 333-118934
on Form S-8, previously filed by the Company under the Securities
Act of 1933.
By agreeing to the terms of this letter, you
agree to indemnify KPMG LLP (KPMG) from certain risks inherent in
incorporating by reference our audit report on the Company’s
consolidated balance sheet as of December 31, 2003, and the
related consolidated statements of operations, stockholders’
equity and cash flows for each of the years ended December 31, 2003
and 2002 in the Annual Report on Form 10-K for the year ended
December 31, 2004, which serves to update Registration Statement
No. 333-67641on Form S-8 and Registration Statement No. 333-118934
on Form S-8, previously filed by the Company under the Securities
Act of 1933. Specifically, you