Exhibit 16.1

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March 13, 2006



Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for
the event that occurred on March 7, 2006, to be filed by our former client,
Emerson Radio Corp. We agree with the statements made in response to that Item
insofar as they relate to our Firm.

Very truly yours,




/s/ BDO Seidman, LLP
BDO Seidman, LLP