EXHIBIT 16


   July 16, 1997


   Securities and Exchange Commission
   450 5th Street, N.W.
   Washington, D.C.  20549

   Gentlemen:

   We have read the statements made by Badger Paper Mills, 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 July 1997.  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.