[LETTERHEAD]



Securities and Exchange Commission
Washington, DC 20549

Gentlemen:

We were previously principal accountants for Olympic Cascade Financial
Corporation (the Company) and on November 14, 1997, we reported on the
consolidated financial statements of Olympic Cascade Financial Corporation as of
September 26, 1997 and September 27, 1996 and for each of the years in the
three-year period ended September 26, 1997.  On August 26, 1998 we resigned as
principal accountants of the Company. We have read the Company's statements
included under Item 4 of its Form 8-K for August 26, 1998 and we agree with such
statements.




/s/ MOSS ADAMS LLP
Seattle, Washington
August 28, 1998

MLS:ekh