Exhibit 16.1
[KPMG LOGO]
| KPMG LLP | ||||
Suite 2300 | Telephone | 704 335 5300 | ||
Three Wachovia Center | Fax | 704 371 5218 | ||
401 South Tryon Street | Internet | www.us.kpmg.com | ||
Charlotte, NC 28202-1911 |
October 7, 2004
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Pillowtex Corporation and, under the date of March 28, 2003, we reported on the consolidated financial statements of Pillowtex Corporation as of and for the years ended December 28, 2002 and December 29, 2001 and were engaged to audit the consolidated financial statements of Pillowtex Corporation as of and for the year ended January 3, 2004. On August 16, 2004, we resigned our appointment as principal accountants prior to the completion of our audit of the consolidated financial statements as of and for the year ended January 3, 2004. We have read Pillowtex Corporation’s statements included under Item 4.01 of its Form 8-K filed on October 7, 2004, and we agree with such statements.
Very truly yours,
/s/ KPMG LLP
KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.
