EXHIBIT B [LETTERHEAD OF MARGOLIS & COMPANY P.C.] December 3, 1996 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Gentlemen: We have read the statements made by Ryka Inc. (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 27, 1996. We agree with the statements concerning our firm in such Form 8-K. Very truly yours, /s/ Margolis & Company P.C. MARGOLIS & COMPANY P.C.