Exhibit 16.1
                            FELDMAN RADIN & CO., P.C.
                                805 THIRD AVENUE
                            NEW YORK, NEW YORK 10022
                                 (212) 593-3100



                                      May 7, 1997



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

Ladies and Gentlemen:

           We have read the statements made by Lancit Media Entertainment,  Ltd.
(copy  attached),  which we  understand  will be filed with the  Securities  and
Exchange  Commission,  pursuant  to  Item 4 of Form  8-K  under  the  Securities
Exchange Act of 1934, as amended,  as part of the Company's Form 8-K reports for
the month of May 1997. We agree with the statements  concerning our Firm in such
Form 8-K.

                                    Very truly yours,


                                     /s/FELDMAN RADIN & CO., P.C.
                                    Feldman Radin & Co., P.C.

Attachment