Subject: File No. 1-07162
From: Samuel J Yake

May 22, 2004

I am a stockholder of Ohio Art, and I have previously submitted comments regarding their attempt to delist and deregister their common stock. I have just read Mr. William Killgallons letter received by the SEC on May 14, 2004, and I would now like to make some added comments. I am ABSOLUTELY OUTRAGED that Mr. Killgallon now says that even if the deregistering is unsuccessful Ohio Art will still delist their stock from the American Stock Exchange. This is not being done for any legitimate business reason indeed an Exchange listing is usually viewed as a valuable and coveted asset and my understanding is that the cost of maintaining it is not unduly high rather, I believe it is being done to intentionally depress Ohio Arts stock so that the insiders can buy the shares they do not own on the cheap. THIS IS OUTRAGEOUS Where is the Companys independent Board of Directors? I intend to personally attend their Annual Stockholders Meeting on June 1, 2004, and, believe me, I will pointedly ask not only the management but every single Director about this. Please use the SECs authority to prevent Ohio Art from pursuing a delisting which will do nothing but harm to the non-insider shareholders while saving the Company little money. I would like to thank the SEC for your efforts in so far preventing Ohio Art from deregistering from their reporting obligations I would now like to strongly urge the SEC to prevent this outrageous attempt to delist from the American Stock Exchange. Please call me at 610 644-3774 if I can be of any further help.