EXHIBIT 16.1




  September 9, 2003


  Securities and Exchange Commission
  450 Fifth Street, N.W.

  Washington, D.C. 20549

  Commissioners:

  We have read the statements made by Universal Stainless & Alloy Products, Inc.
  (copy  attached),  which  we  understand  will be filed  with the  Commission,
  pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated
  September 5, 2003. We agree with the  statements  concerning  our Firm in such
  Form 8-K.

  Very truly yours,



  PricewaterhouseCoopers LLP