EXHIBIT 16.1
[Letterhead of PricewaterhouseCoopers LLP]
October 19, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C. 20549
Commissioners:
We have read the statements made by Playboy Enterprises, Inc. (the "Company")
and its subsidiaries (copy attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K
report dated October 19, 2000. We agree with the statements concerning our Firm
in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
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