Exhibit 16
PricewaterhouseCoopers LLP
401 Broad Hollow Road
Melville, NY 11747-4862
December 3, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Lakeland Industries, Inc. (copy attached), which we understand will be filed with the Commission, pursuit to Item 4.01 of Form 8-K, as part of Lakeland Industries, Inc.‘s Form 8-K report dated December 1, 2004. We agree with the statements concerning our firm in such Form 8-K.
Very truly yours,
/s/PricewaterhouseCoopers