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EXHIBIT 16
June 12, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Paris Corporation
Commission File No. 000-14358
Dear Sir or Madam:
We were previously the principal accountants for Paris Corporation. On June
7, 2000, our appointment as principal accountant was terminated. We have read
Paris Corporation's statements, included under Item 4 of its Form 8-K dated June
12, 2000, and agree with such statements.
Very truly yours,
/s/ Parente Randolph, LLC
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Parente Randolph, LLC
