Exhibit 16.1



  September 10, 2003


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

  Commissioners:

  We have read the statements made by Universal Stainless & Alloy Products, Inc.
  1996 Employee Stock Purchase Plan (copy attached), which we understand will be
  filed  with the  Commission,  pursuant  to Item 4 of Form 8-K,  as part of the
  Registrant's  Form 8-K  report  dated  September  5,  2003.  We agree with the
  statements concerning our Firm in such Form 8-K.

  Very truly yours,



  PricewaterhouseCoopers LLP