EXHIBIT 16 TO FORM 8-K
November 30, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated December 6, 2000, of Sunbeam
Corporation and are in agreement with the statements contained in the (1)
last sentence of the second paragraph, (2) third paragraph, (3) fifth
paragraph, and (4) sixth paragraph of Item 4 therein. We have no basis to
agree or disagree with other statements of the registrant contained
therein.
/s/ Ernst & Young LLP
