CONCANNON, GALLAGHER, MILLER & COMPANY, P.C.
                         CERTIFIED PUBLIC ACCOUNTANTS

Michael J. Gallagher, CPA
Michael R. Miller, CPA
William C. Mason, CPA
Dale E. Grate, CPA
E. Barry Hetzel, CPA
Edward J. Quigley, Jr., CPA
John G. Estock, CPA
Howard D. Gneiding, CPA
Robert A. Oster, CPA
Robert E. Vitale, CPA
John F. Sharkey, Jr., CPA
Victor J. Meyer, CPA
David C. Gehringer, CPA
Gerard D. Stanus, CPA
Robert M. Caster, CPA

July 31, 1997



Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

      We  were previously certifying accountants for Allen Organ Company and
under  the  date  of  January  31, 1997, we reported  on  the  consolidated
financial statements of Allen Organ Company and subsidiaries as of and  for
the  years  ended  December  31, 1996 and 1995.   On  July  31,  1997,  our
appointment  as certifying accountants was terminated.  We have  read  Allen
Organ Company's  statements included under Item 4 of its Form 8-K  dated
July  31, 1997,  and  we  agree with such statements, except that we  are  not
in  a position  to  agree  or  disagree with Allen Organ Company's  statements
that  the decision to change accountants was approved by the Audit Committee
of the  Board  of  Directors, that KPMG Peat Marwick was retained as  its  new
certifying  accountants or that during the last two fiscal  years  and  the
subsequent  interim period to the date hereof, Allen did not  consult  KPMG
Peat  Marwick regarding any of the matters or events set forth in  Item
304 (a)(2)(i) and (ii) of Regulation S-K.


Very truly yours,

CONCANNON, GALLAGHER, MILLER AND COMPANY, P.C.
Concannon, Gallagher, Miller and Company, P.C.



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