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                                                                  EXHIBIT 10.60


March 31, 1999

Harvey Comics, Inc.
1999 Avenue of the Stars
Suite 2050
Los Angeles, CA 90067

Attention: Michael Hope

Dear Mr. Hope:

We are pleased to advise you that City National Bank ("CNB") has approved the 
credit accommodation ("Facility") described below.

This commitment letter is neither meant to be, nor shall it be construed as, an 
attempt to define all of the terms and conditions involved in this financing. 
Rather, it is intended only to outline certain of the basic points of our 
understanding around which the final terms and documentation are to be 
structured. CNB has not determined the entire range of provisions that may be 
required in the final loan documentation, and therefore, further negotiations 
adding to or modifying the general scope of these basic terms shall not be 
precluded by the issuance of this commitment letter and its acceptance by 
Borrower. CNB's commitment to make the Facility available is subject to the 
execution of definitive loan documentation acceptable to CNB and its counsel.

The general terms and conditions of this commitment letter and around which the 
Facility shall be structured are as set forth below.

BORROWER                           Harvey Comics, Inc.

AMOUNT AND TYPE OF FACILITY        A Revolving Line of Credit up to a principal
                                   amount of $2,500,000.00.

PURPOSE                            General working capital.

MATURITY                           April 30, 1999.

AVAILABILITY                       Borrowing and reborrowing up to a maximum at 
                                   any one time outstanding of $2,500,000.00 
                                   permitted from the date the Revolving Line of
                                   Credit is extended to (but excluding) 
                                   April 30, 1999.

PRINCIPAL AND INTEREST REPAYMENT   Interest only until maturity; entire 
                                   principal amount and interest due on
                                   April 30, 1999. Interest shall be payable
                                   monthly in arrears.

INTEREST RATE                      A fluctuating rate equal to CNB's Prime Rate
                                   (as in effect from time to time) plus 1.00%.

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Mr. Michael Hope
Harvey Comics, Inc.
March 31, 1999
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COMMITMENT FEE                     A non-refundable fee equal to $25,000.00,
                                   due and payable in full upon execution of
                                   formal loan documentation.

GENERAL CONDITIONS

INTEREST CALCULATIONS              Interest shall be calculated on a 360-day
                                   year, actual days elapsed basis.

COLLATERAL                         A security interest of first priority on all
                                   personal property, including without
                                   limitation, inventory, equipment, accounts
                                   receivable, trademarks, copyrights, other 
                                   rights to payment and general intangibles.

GUARANTOR                          All indebtedness of Borrower to CNB shall
                                   be guaranteed by Harvey Comics
                                   Entertainment, Inc., and shall be evidenced
                                   by and subject to a Continuing Guaranty
                                   agreement in form and substance satisfactory
                                   to CNB. Guarantor shall supply quarterly and
                                   yearly financial information in such form
                                   as CNB shall request, as well as yearly
                                   tax returns.

REPRESENTATIONS AND WARRANTIES,    Such as are customary in CNB's documentation
COVENANTS, EVENTS OF DEFAULT       for facilities and financings of this type.
AND MISCELLANEOUS PROVISIONS

FEES AND EXPENSES                  Whether or not loan documentation is agreed
                                   to and whether or not any loan hereunder or
                                   thereunder is made, Borrower will pay all
                                   of CNB's expenses incurred in connection
                                   with the negotiation and documentation of
                                   this Facility and the preparation, 
                                   administration and enforcement of this
                                   Commitment Letter, the loan documents and
                                   the Facility (including all fees, expenses
                                   and allocated expenses of CNB's in-house
                                   or outside counsel).

FURTHER ASSURANCES                 Immediately following any request by CNB,
                                   Borrower shall provide to CNB such further
                                   documents, instruments, opinions and
                                   assurances as may be requested from time to
                                   time by CNB in connection with the Facility.
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Mr. Michael Hope
Harvey Comics, Inc.
March 31, 1999
Page 3



CNB reserves the right in its sole discretion to cancel its commitment to make 
the Facility available and to terminate its obligations hereunder (a) upon the 
occurrence of any material adverse change in the financial condition of 
Borrower or any guarantor, including, without limitation, Borrower's or any 
guarantor's default on any other obligation Borrower or any guarantor may have 
to CNB unrelated to this Commitment Letter; or (b) in the event that loan 
documentation for the Facility is not executed by Borrower and CNB by April 9, 
1999.

This Commitment Letter is provided to you solely for the purpose described 
herein and may not be disclosed to or relied upon by any other party without 
CNB's prior written consent.

Kindly indicate your acceptance of this commitment by signing the enclosed copy 
of this letter and returning it to us by 3:00 p.m. on April 2, 1999. This 
commitment shall expire without further notice, unless we have received 
Borrower's executed copy by that time.


Sincerely,


CITY NATIONAL BANK, a national
banking association

By:  /s/ NORMAN B. STARR
   -----------------------------------------
   Norman B. Starr
   Vice President



Accepted and Agreed this 2nd day of
April, 1999.



Harvey Comics, Inc.


By:     /s/ M. S. Hope
   -----------------------------------------
Title:  Chief Financial Officer