EXHIBIT 16


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

June ___, 2002

Dear Sir/Madam:

We have read the first, second, third and fourth paragraphs of Item 4 included
in the Form 8-K dated June 13, 2002, of Rawlings Sporting Goods, Inc. to be
filed with the Securities and Exchange Commission and are in agreement with the
statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP


Copy to:
William F. Lacey, Vice President & Chief Financial Officer,
Rawlings Sporting Goods, Inc.