Exhibit 18.1
November 2, 2007
Board of Directors
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, North Carolina 27105
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to yourForm 10-Q filing pursuant to Item 601 ofRegulation S-K.
We have been provided a copy of the Company’s Quarterly Report onForm 10-Q for the period ended September 29, 2007. Note 1 therein describes a change in accounting principle relating to the change in the date of the annual goodwill impairment test under Statement of Financial Accounting Standards No. 142,Goodwill and Other Intangible Assets(FAS 142). It should be understood that the preferability of one acceptable method of accounting over another for the change in the date of the annual goodwill impairment test under FAS 142 has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in theForm 10-Q, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, the adoption of a preferable accounting principle in conformity with Statement of Financial Accounting Standards No. 154,Accounting Changes and Error Corrections.
We have not audited any financial statements of the Company as of any date or for any period subsequent to December 30, 2006. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP