ABRAMS AND COMPANY, P.C. - -------------------------------------------------------------------------------- Certified Public Accountants ONE HUNTINGTON QUADRANGLE SUITE 4 SOUTH 1 MELVILLE, N.Y. 11747-4406 (516) 454-9393 TEL. (516) 454-6228 FAX ABRAMS@VDOT.NET Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Gentlemen: We have read and agree with the comments in Item 4 of Form 8-K of TRUDY CORPORATION dated April 12, 1999. /s/ ABRAMS AND COMPANY, CPAS - ---------------------------- Melville, New York April 12, 1999