Exhibit 16.2


We have read Exhibit 16.1 "Statement of Company Regarding Change in Certifying
Accountant" in the Registration Statement (Form S-4 No. 333-33085) of Roller
Bearing Company of America, Inc. for the registration of its $110,000,000 of
Senior Subordinated Notes Due 2007 and are in agreement with the statement
contained in the second and third sentences. We have no basis to agree or
disagree with other statements of the Registrant contained therein.



                                                            Ernst & Young LLP

White Plains, New York
October 29, 1997