Exhibit 99.1


September 14, 2004


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


Gentlemen:


We have been furnished  with a copy of the disclosure  included in Item 4.02 (a)
and (b) of Form 8-K for the matters discussed therein, to be filed by our client
Candie's Inc. We agree with the  statements  made in those items insofar as they
relate to our Firm.



Yours truly,


/s/ BDO Seidman, LLP