Exhibit 16.1
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January 4, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01, and are in agreement with the statements as they related to our firm being made by Cal-Maine Foods, Inc. and Subsidiaries in Item 4.01 of its Form 8-K/A dated January 3, 2011, captioned “Changes in Registrant’s Certifying Accountant.” We have no basis to agree or disagree with the other statements contained therein.
Yours truly,
/s/ Frazer Frost, LLP