PLASTICS MFG CO
8-K, EX-16.1, 2000-10-02
PLASTICS PRODUCTS, NEC
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                                                  EXHIBIT 16.1


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


 September 29, 2000


 Dear Sir/Madam:

     We have read Item 4 included in the Form 8-K dated September 29,
 2000 of Plastics Mfg. Company filed with the Securities and Exchange
 Commission and are in agreement with the statements contained therein.

                                      Very truly yours,

                                      WOLF & COMPANY - MILWAUKEE, S.C.
                                      Wolf & Company - Milwaukee, S.C.


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