[PricewaterhouseCoopers LLP Letterhead]



                                              November 9, 2000

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

Dear Commissioners:

We have read the statements made by The Ohio Art Company (copy attached),  which
we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K,
as part of the Company's  Form 8-K report dated  November 9, 2000. We agree with
the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP