1 [COOPERS & LYBRAND LETTERHEAD] March 9, 1998 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by Boyds Wheels, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report for the month of March 1998. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ COOPERS & LYBRAND L.L.P. - ------------------------------- Coopers & Lybrand L.L.P.