Exhibit A [BLANK ROME COMISKY & McCAULEY LETTERHEAD] (215) 569-5544 December 3, 1996 VIA FACSIMILE ------------- Margolis & Company P.C. 401 City Avenue Suite 600 Bala Cynwyd, PA 19004 Attention: Gerald A. Shantzer Re: RYKA Inc. --------- Gentlemen: On behalf of RYKA Inc. ("RYKA"), enclosed is a copy of RYKA's Form 8-K regarding "Change in Registrant's Certifying Accountant". Please furnish to us your letter, addressed to the Securities and Exchange Commission ("SEC"), which indicates that you have read and agree with the disclosure under Item 4 of the Form 8-K, assuming, of course, you agree. Since your letter must be filed with the SEC, your prompt attention is appreciated. If you have any questions, please contact me or, in my absence, Jennifer Heller of this firm at (215) 569-5467. Sincerely, /s/ Arthur H. Miller ARTHUR H. MILLER Enclosure cc: Michael G. Rubin Steven A. Wolf Jennifer Heller, Esquire