Exhibit 16


February 20, 2002


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


Gentlemen:

We have read Item 4 of Form 8-K dated February 20, 2002, of Harvey  Electronics,
Inc.,  and  are  in  agreement  with  the  statements  contained  in  paragraphs
(a)(1)(i),  (ii), (iv) and (v) on page two therein. We have no basis to agree or
disagree with other statements of the registrant contained therein.


Very truly yours,



/s/ Ernst & Young LLP