May 8, 1996



Coachmen Industries, Inc.
P.O. Box 3300
Elkhart, Indiana  46515

We are providing this letter to you for inclusion as an exhibit to your
Form 10-Q filing pursuant to Item 601 of Regulation S-K.

We have read management's justification for the change in accounting for
insurance contracts, from capitalizing premiums paid to the cash surrender
value method, contained in the Company's Form 10-Q for the quarter ended
March 31, 1996.  Based on our reading of the data  and discussions with
Company officials of the business judgment and business planning factors
relating to the change, we believe management's justification to be
reasonable.  Accordingly, we concur that the newly adopted accounting 
principle described above is preferable in the Company's circumstances to
the method previously applied.

We have not audited any financial statements of Coachmen Industries, Inc. as
of any date or for any period subsequent to December 31, 1995, nor have we
audited the application of the change in accounting principle disclosed in
Form 10-Q of Coachmen Industries, Inc. for the three months ended March 31,
1996; accordingly, our comments are subject to revision on completion of an
audit of the financial statements that include the accounting change.



                                        COOPERS & LYBRAND  L.L.P.
                                       --------------------------- 
                                        COOPERS & LYBRAND  L.L.P.