Superior Group of Companies (SGC) 8-K Changes in registrant's certifying accountant

EXHIBIT 16

LETTER FROM DELOITTE & TOUCHE, LLP

	EXHIBIT 16
	Deloitte & Touche LLP
	Certified Public Accountants
	Suite 1200
	201 E. Kennedy Blvd.
	Tampa, FL 33602-4990
	USA
	Tel: +1 813 273 8300
	www.deloitte.com

June 10, 2004

Securities and Exchange Commission

Mail Stop 11-3

450 5th Street, N.W.

Washington, D.C. 20549

Dear Sirs/Madams:

We have read Item 4 of Superior Uniform Group, Inc.’s Form 8-K dated June 8, 2004, and have the following comments:

1. We agree with the statements made in the second and third sentences of the first paragraph, the second paragraph and the third paragraph.

2. We have no basis to agree or disagree with the statements made in the first and last sentences of the first paragraph.

Yours truly,

/s/ Deloitte & Touche LLP

Member                      of

Deloitte Touche Tohmatsu

2