March 11, 1999

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

Gentlemen:

We have been furnished with a copy of the response to Item 4 of Amendment No. 1
to Form 8-K to be filed by Gargoyles, Inc.  We agree with the statements made
in response to that item insofar as they relate to our firm.

                                   BDO Seidman, LLP