Exhibit 99.1


October 2, 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.
1996 Employee Stock Purchase Plan (copy  attached),  which we understand will be
filed  with  the  Commission,  pursuant  to Item 4 of Form  8-K,  as part of the
Registrant's  Form 8-K  report  dated  September  25,  2003.  We agree  with the
statements concerning our Firm in such Form 8-K.

Very truly yours,



PricewaterhouseCoopers LLP