Exhibit 15.1
December 1, 2004
Board of Directors and Shareholders
Fleetwood Enterprises, Inc.
We are aware of the incorporation by reference in the: Registration Statement (Form S-8 No. 33-55824) of Fleetwood Enterprises, Inc.; Registration Statement (Form S-8 No. 333-15167) of Fleetwood Enterprises, Inc.; Registration Statement (Form S-8 No. 333-37544) of Fleetwood Enterprises, Inc.; Registration Statement (Form S-8 No. 333-101543) of Fleetwood Enterprises, Inc. for the registration of 3,552,698 shares of its common stock; Registration Statement (Form S-3 No. 333-73678) of Fleetwood Enterprises, Inc. for the registration of 2,359,945 shares of its common stock; the Registration Statement (Form S-3 No. 333-113730) of Fleetwood Enterprises, Inc.; and the Registration Statement (Form S-3 No. 333-102585) of Fleetwood Enterprises, Inc. of our report dated November 29, 2004, relating to the unaudited condensed consolidated interim financial statements of Fleetwood Enterprises, Inc. that are included in its Form 10-Q for the quarter ended October 24, 2004.
| /s/ ERNST & YOUNG LLP |
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