Exhibit 16.1
June 21, 2021
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Commissioners:
We have read the statements made by Legacy Housing Corporation (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Legacy Housing Corporation dated June 21, 2021. We agree with the statements concerning our firm in such Form 8-K
Very truly yours,
BKD, LLP