EXHIBIT 16 TO FORM 8-K



May 8, 2000

Mr. Jerry D. Kneipp
Chief Financial Officer
The Ohio Art Company
P.O. Box 111
Bryan, Ohio 43506

Dear Mr. Kneipp:

On May 3, 2000  Earnst & Young LLP was  dismissed  as  auditors  of The Ohio Art
Company.  We  are  unaware  of  the  Company  filing  Form  8-K  concerning  our
dismissal in accordance  with Item 304 of  Regulation  S-K. With respect to this
requirement,  we are not  aware  of any  disagreements  and/or reportable events
and/or consultations as to which we have advised the Company.

This rule requires that certain  disclosures  be made when a registrant  changes
auditors, including  specific  disclosures  relating to  disagreements  with the
former auditors,  reportable  events,  and consultations  with the newly engaged
auditors.

                                                       Very truly yours,


                                                       /s/ Ernst & Young LLP


                                                       Ernst & Young LLP