March 30, 2000 Mr. William T. Carney Vice President and Chief Financial Officer Trudy Corporation 353 Main Avenue Norwalk, Connecticut 06851-1552 Dear Mr. Carney: This is to confirm that the client-auditor relationship between Trudy Corporation (Commission File Number 0-16056) and Ernst & Young LLP has ceased. Sincerely, /s/ Ernst & Young LLP Copy to Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, D.C. 20549