WINTER, SCHEIFLEY & ASSOCIATES, P.C. Certified Public Accountants - -------------------------------------------------------------------------------- February 27, 1997 Securities and Exchange Commission 450 Fifth Street N.W. Washington, DC 20549 Re: DCC Compact Classics, Inc. Dear Sir/Madam: Pursuant to the request of the above named company, we affirm that: (1) We have read the Company's revised response to Item 4 of Form 8-K dated February 17, 1997 and (2) We agree with the revised response Sincerely /s/ Winter, Scheifley & Associates, P.C. Winter, Scheifley & Associates, P.C. - -------------------------------------------------------------------------------- 5299 DTC Boulevard Phone: (303) 290-0101 Suite 300 FAX (303) 694-6761 Denver, Colorado 80111 E-Mail wsapc@henge.com