Pilgrim's Pride Corp Of Georgia 10-Q 2006 Q1 Quarterly report

EXHIBIT 18.1

February 9, 2006

Gold Kist Inc.

244 Perimeter Center Parkway, NE

Atlanta, GA 30346

Ladies and Gentlemen:

We have been furnished with a copy of the quarterly report on Form 10-Q of Gold Kist Inc. (the “Company”) for the three months ended December 31, 2005, and have read the Company’s statements contained in Note 8 to the consolidated financial statements included therein. As stated in Note 8, the Company changed its method of accounting for amortization of unrecognized net actuarial losses related to its postretirement medical plan accounted for in accordance with Statement of Financial Accounting Standards No. 106,Employers’ Accounting for Postretirement Benefits Other Than Pensions. The Company changed from recognizing amortization over the average period during which benefits are expected to be paid to a method recognizing the cost over the next year. The Company states that the newly adopted expense recognition method is preferable in the circumstances as the change will allow amortization of the unrecognized net actuarial losses to be recognized on an accelerated basis which will approximate the recognition period for the unrecognized prior service costs. Such change will result in a more systematic and rational manner of recognizing net periodic benefit cost, particularly since the plan is now closed and all benefits are expected to be paid by 2010. In accordance with your request, we have reviewed and discussed with Company officials the circumstances and business judgment and planning upon which the decision to make this change in the method of accounting was based.

We have not audited any financial statements of the Company as of any date or for any period subsequent to October 1, 2005, nor have we audited the information set forth in the aforementioned Note 8 to the condensed consolidated financial statements; accordingly, we do not express an opinion concerning the factual information contained therein.

With regard to the aforementioned accounting change, authoritative criteria have not been established for evaluating the preferability of one acceptable method of accounting over another acceptable method. However, for purposes of the Company’s compliance with the requirements of the Securities and Exchange Commission, we are furnishing this letter.

Based on our review and discussion, with reliance on management’s business judgment and planning, we concur that the newly adopted method of accounting is preferable in the Company’s circumstances.

Very truly yours,

/s/ KPMG LLP