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                                                                    Exhibit 16.1

                    [LETTERHEAD OF McGLADREY & PULLEN, LLP]

Securities and Exchange Commission
Washington, D.C. 20549

We were previously the independent accountants for Young America Holdings. Inc.
(formerly Young America Corporation), and on February 14, 1997, we reported on
the financial statements of Young America Holdings, Inc. as of and for the two
years ended December 31, 1996. In connection with the Recapitalization, we were
dismissed as independent accountants of Young America Holdings, Inc.

We have read Young America Holdings, Inc.'s statements included under the
Experts section in Form S-4 dated June 18, 1998, and we agree with such
statements.

                                          McGLADREY & PULLEN, LLP


                                          /s/ McGLADREY & PULLEN, LLP