[LETTERHEAD OF BDO SEIDMAN, LLP]


March 5, 1999

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

Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that  occurred on February  25,  1999,  to be filed by our former  client,
Janex International,  Inc. We agree with the statements made in response to that
Item insofar as they relate to our Firm.

Very truly yours,


/s/ BDO Seidman, LLP

BDO Seidman, LLP