EXHIBIT 16.1 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 4 of Form 8-K dated February 14, 2000, of Just Toys, Inc. and are in agreement with the statements contained in the second paragraph therein. We have no basis to agree or disagree with other statements of the registrant contained therein. /s/ Ernst & Young LLP New York, New York February 14, 2000 Shack & Siegel, P.C. 530 Fifth Avenue New York, NY 10036 (212) 782-0700 February 14, 2000 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, NW Washington, D.C. 20549 Re: Just Toys, Inc. Current Report on Form 8-K -------------------------- Ladies and Gentlemen: On behalf of Just Toys, Inc. (the "Company"), and pursuant to Regulation S-T and Section 15(d) of the Securities Exchange Act of 1934, as amended, transmitted herewith is a copy of the Company's Current Report on Form 8-K. If you have any questions or comments with respect to this filing, please do not hesitate to contact the undersigned. Very truly yours, /s/ Jennifer L. Miller ---------------------- Jennifer L. Miller