Subject: File No. 1-07162
From: Sarah L Yake

April 22, 2004

Dear Sec:
I am a shareholder of Ohio Art OAR. When I learned that they are attempting to delist their stock, I was outraged. The money I have invested in Ohio Art stock is very important to me, and the stock has dropped sharply since they have tried to delist and deregister. Please use your power to stop this move as it is grossly unfair to small shareholders like myself. Thank you very much for your consideration.
Sincerely,
Sarah L. Yake