EXHIBIT 16     
                                                       
                                                    January 26, 1998     
   
Securities and Exchange Commission 
Mail Stop 9-5 
450 5th Street, N.W. 
Washington, D.C. 20549      
    
Dear Sirs/Madams:     
   
  We have read and agree with the comments in "Business--Change in Independent
Auditors" of Form S-1 of Scovill Fasteners Inc. and Scovill Holdings Inc. dated
December 24, 1997.     
                                             
                                          Yours truly,     
                                             
                                          Deloitte & Touche LLP