Exhibit 16.1
July 22, 2004
Securities and Exchange Commission
Washington, D.C. 20549
Re: | Hughes Supply, Inc. Cash or Deferred Profit Sharing Plan and Trust File No. 001-08772 |
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Hughes Supply, Inc. Cash or Deferred Profit Sharing Plan and Trust dated July 22, 2004, which we understand will be filed with the Commission. We agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ Averett, Warmus, Durkee, Bauder & Thompson |
Averett, Warmus, Durkee, Bauder & Thompson |
1417 East Concord Street |
Orlando, Florida 32803 |