Exhibit 16.1
![](https://capedge.com/proxy/8-K/0001144204-10-000832/logo.jpg)
January 7, 2010
Securities and Exchange Commission
Washington, DC 20549
Re: Cal-Maine Foods, Inc. and Subsidiaries
Gentlemen:
We have read Item 4.01 "Changes in Registrant's Certifying Accountant" contained in Cal-Maine Foods, Inc. and Subsidiaries Current Report on Form 8-K to be filed on the date hereof and are in agreement with the statements contained therein, as they relate to our firm.
Very truly yours, | ||
/s/ Frost, PLLC | ||
Frost, PLLC | ||
Little Rock, AR |