1 Exhibit 16 SNODGRASS Certified Public Accountants November 14, 1996 Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington DC 20549 TUSCARORA INCORPORATED - FILE NO. 0-17051 Gentlemen: We have read Item 4 included in the Form 8-K dated November 14, 1996 of Tuscarora Incorporated filed with the Securities and Exchange Commission and are in agreement with the statements contained in paragraphs (c), (d) and (e) therein. Very truly yours, /s/ S. R. SNODGRASS, A.C. S. R. Snodgrass, A.C.