EXHIBIT 16.1 

April 10, 1997 


Securities and Exchange Commission 
450 5th Street N.W. 
Washington, D.C. 20549 



Ladies and Gentlemen: 

We were previously principal accountants for The Fonda Group, Inc., and, 
under the date of January 19, 1995 we reported on the financial statements 
of The Fonda Group, Inc. for the year ended July 31, 1994. We have 
read The Fonda Group, Inc. statements included under the heading "Change in 
Certifying Accountants" on page 84 of its Registration Statement on Form S-4 
(333-    ) dated April 10, 1997 and we agree with such statements. 


Very truly yours, 

                                                        /s/ BDO SEIDMAN LLP 


Valhalla, New York 
April 10, 1997