November 29, 1999 Securities and Exchange Commission 450 5th Street N.W. Washington, D.C. 20549 Gentlemen: We have been furnished with a copy of the response to Item 4 of Form 8-K for the event that occurred on November 23, 1999, to be filed by our former client, Penobscot Shoe Company. We agree with the statements made in response to that Item insofar as they relate to our Firm. Very truly yours, BDO Seidmann, LLP JDC/toc