[LOGO] ERNST & YOUNG Ernst & Young LLP Phone: (419) 244-8000
One SeaGate Fax: (419) 244-4440
Toledo, Ohio 43604 wwww.ey.com
May 12, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
We have read Item 4 of Form 8-K dated May 3, 2000 of The Ohio Art Company and
are in agreement with the statements contained in the first and second
paragraphs therein. We have no basis to agree or disagree with other statements
of the registrant contained therein.
/s/ Ernst & Young LLP
Ernst & Young LLP
Ernst & Young LLP is a member of Ernst & Young International, Ltd.
