EXHIBIT 16 TO FORM 8-K/A




March 8, 1995




Securities and Exchange Commission
450 Fifth Street,  N.W.
Washington D.C.  20549

Gentlemen:

We have read Item 4 of Form 8-K/A dated March 8, 1995, of M.A. Hanna
Company and are in agreement with the statement in the first paragraph on
page two that we have been dismissed as M.A. Hanna's independent public
accounting firm and are also in agreement with the statements contained in
the second, fourth and fifth paragraphs on page two therein.  We have no
basis to agree or disagree with other statements of the registrant
contained therein.


                                          Sincerely,


                                          /s/ Ernst & Young LLP
                                          Ernst & Young LLP