Exhibit 16.1



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


Commissioners:

We have  read  the  statements  made  by  Point.360  (copy  attached)  which  we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the  Company's  Form 8-K report dated June 12,  2002.  We agree with the
statements concerning our Firm in such Form 8-K.




/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

June 17, 2002
Los Angeles, California