March 3, 2000
Board of Directors
TRISM, Inc.
4174 Jiles Road
Kennesaw, GA 30144
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-K filing pursuant to Item 601 of Regulation S-K.
We have audited the consolidated financial statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 1999 and issued our report thereon dated March 3, 2000. Note 1 to the financial statements describes a change in
accounting principle from accounting for tires in service as a prepaid expense to capitalizing tires acquired with owned equipment and expensing replacement tires at the time of purchase. It should be understood that the preferability of one acceptable
method of accounting over another for tires in service has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management's determination that this change in accounting principle is
preferable. Based on our reading of management's stated reasons and justification for this change in accounting principle in the Form 10-K, and our discussions with management as to their judgment about the relevant business planning factors relating to
the change, we concur with management that such change represents, in the Company's circumstances, the adoption of a preferable accounting principle in conformity with Accounting Principles Board Opinion No. 20.
Very truly yours,
PRICEWATERHOUSECOOPERS LLP
