Walter Energy 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16.1

PricewaterhouseCoopers LLP
  Suite 1500
  101 E. Kennedy Blvd.
  Tampa FL 33602

  Telephone (813) 229 0221

  Facsimile (813) 229 3646

  www.pwc.com

March 7, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Walter Industries, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K/A, as part of the Form 8-K/A of Walter Industries, Inc. dated December 20, 2006. We agree with the statements concerning our Firm in such Form 8-K/A.

Very truly yours,

/s/ PricewaterhouseCoopers LLP