September 8, 1999 The Prudential Insurance Company of America c/o Prudential Capital Group One Gateway Center 7-45 Raymond Boulevard West Newark, NJ 07102-5311 ING (U.S.) Capital LLC 230 Park Avenue New York, NY 10169 Ladies and Gentlemen: This will...

                                                                       Exhibit 7

                               RECOTON CORPORATION
                               0000 Xxxx Xxxx Xxxx
                               Xxxx Xxxx, XX 00000


                                                   September 8, 1999


The Prudential Insurance Company of America
c/o Prudential Capital Group
One Gateway Center
0-00 Xxxxxxx Xxxxxxxxx Xxxx
Xxxxxx, XX 00000-0000

ING (U.S.) Capital LLC
000 Xxxx Xxxxxx
Xxx Xxxx, XX 00000

Ladies and Gentlemen:

     This will confirm our agreement pursuant to the Master Restructuring
Agreement dated the date hereof between ourselves and other parties that the
Initial Exercise Price set forth in the Common Stock Purchase Warrants Expiring
February 4, 2004 (Nos. R-1 and R21, PPN: 756268 2#4) is hereby changed to
$7.76875 from $18.2626.

                               RECOTON CORPORATION


                               By:   /s/ Stuart Mont
                               Name: Stuart Mont
                                     Title: Executive Vice President-Operations
                                            and Chief Operating Officer