KPMG
KPMG LLP Telephone 816 802 5200
Suite 100 Fax 816 802 5400
1000 Walnut Street Internet www.us.kpmg.com
Kansas City, MO 64106-2162
August 8, 2005
SEC Headquarters
100 F Street, NE
Washington, DC 20549
Office of the Chief Accountant
Ladies and Gentlemen:
We were previously principal accountants for Collins Industries, Inc. and under
the date of July 28, 2005, we reported on the consolidated financial statements
of Collins Industries, Inc., as of October 31, 2004 and 2003 and for each of the
years in the three-year period ending October 31, 2004. On August 3, 2005, we
resigned as principal accountants. We have read Collins Industries, Inc.'s
statements included under Item 4.01 of its Form 8-K dated August 9, 2005, and we
agree with such statements, except that we are not in a position to agree or
disagree with the Company's statement in the second sentence of the fifth
paragraph regarding audit committee input and language in the seventh paragraph
regarding the selection of another public accounting firm.
Very truly yours,
/s/KPMG LLP
KPMG LLP, a U.S. limited liability partnership, is the U.S.
Member firm of KPMG International, a Swiss cooperative.
Collins Industries Inactive
Filed: 9 Aug 05, 12:00am