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
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                                                   September 8, 1999


The Prudential Insurance Company of America
c/o Prudential Capital Group
One Gateway Center
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ING (U.S.) Capital LLC
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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