EXHIBIT 16.1 

   
May 29, 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 87 of its Amendment No. 1 to the Registration Statement 
on Form S-4 (333-24939) dated May 29, 1997 and we agree with such statements. 

Very truly yours, 
                                                        /s/ BDO Seidman LLP 
Valhalla, New York 
May 29, 1997