EXHIBIT 16

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

July 1, 2002

Dear Sir/Madam:

The representations made in this letter are based solely on discussions and
representations from the engagement partner and manager on the audits of the
financial statements of this registrant for the two most recent fiscal years.
Those individuals are no longer with Arthur Andersen LLP.

We have read the first, second and third paragraphs of Item 5 included in the
Form 8-K dated June 13, 2002, of The Rawlings Sporting Goods Company, 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


Copy to:
Mr. William Lacey, Chief Financial Officer
The Rawlings Sporting Goods, Inc.