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May 12, 2000




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

We have read Item 4 of Form 8-K  dated May 3, 2000 of The Ohio Art  Company  and
are in  agreement  with  the  statements  contained  in  the  first  and  second
paragraphs  therein. We have no basis to agree or disagree with other statements
of the registrant contained therein.




                                                       /s/ Ernst & Young LLP


                                                       Ernst & Young LLP








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