Exhibit 16

                        Letter from Arthur Andersen LLP








To the Securities and Exchange Commission:

We  have  read  the  contents  of  Item 4  changes  in  Registrant's  Certifying
Accountant  on the Spelling  Entertainment  Group Inc.  filing on Form 8-K dated
November 11, 1994,  and agree with the matters  discussed to the extent they are
related to us and to the auditing procedures performed by us.



                                                             ARTHUR ANDERSEN LLP

Los Angeles, California
November 11, 1994