Royal Hawaiian Orchards (NNUTU) 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16.1

PricewaterhouseCoopers LLP

2020 Main Street

Suite 400

Irvine CA 92614

Telephone (949) 437 5200

Facsimile (949) 437 5300

April 16, 2007

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by ML Macadamia Orchards, L.P. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K/A of Macadamia Orchards, L.P. dated March 23, 2007. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

PricewaterhouseCoopers LLP