[LETTERHEAD OF DELOITTE & TOUCHE LLP] October 3, 1996 Securities and Exchange Commission Mail Stop 9-5 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Harlyn Products, Inc. dated October 3, 1996. Yours truly, /s/ Deloitte & Touche LLP