LEVI, RATTNER, CAHLIN & CO. certified public accountants Allen S. Levi, C.P.A. Members of: Stephen J. Rattner, C.P.A. American Institute of Richard A. Cahlin, C.P.A. Certified Public Accountants Florida Institute of Certified Public Accountants September 27, 1995 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 RE: FORM 8-K DATED SEPTEMBER 26, 1995 OF OCEAN BIO-CHEM, INC. FILE NO.: 2-70197 Gentlemen: With respect to the above referenced Company, we have been provided a Form 8-K reporting on the replacement of this accounting firm by another. This letter is to confirm to you the accuracy of the disclosure in such Form 8-K reporting on the substitution of independent certified public accountants of Ocean Bio-Chem, Inc. Very truly yours, /s/ Richard Cahlin Enc. cc: Laz L. Schneider, Esq.