[Letterhead of PricewaterhouseCoopers LLP]



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


Commissioners:

We have read the statements made by AKI Holding Corp. appearing in its 
registration statement on Form S-4 dated October 13, 1998. We agree with 
the statements concerning Coopers & Lybrand L.L.P. in such registration 
statement.


Very truly yours,

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP