Meadow Valley 8-K Changes in registrant's certifying accountant

Exhibit 16.2

[BDO Seidman, LLP LETTERHEAD]

October 23, 2003

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the event that occurred on October 22, 2003 to be filed by our former client, Meadow Valley Corporation. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ BDO Seidman, LLP

BDO Seidman, LLP