EXHIBIT 16 April 6, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We have read Item 4 of Form 8-K dated April 5, 2004, of United Industrial Corporation and are in agreement with the statements contained in Item 4(a), 4(c), 4(d) and 4(e) on page two therein. We have no basis to agree or disagree with other statements of the registrant contained therein. /s/ Ernst & Young LLP