January 28, 1999 

Mr. Carey M. Durham 
Chief Financial Officer 
B.B. Walker Company 
Post Office Box 1167 
Asheboro, NC   27204 

Dear Mr. Durham: 

You have furnished us with a copy of your "Notification of Late Filing" 
on Form 12b-25 dated January 28, 1999.

We are in agreement with the comments under Part III of the Form with 
respect to the reasons why we are unable to furnish our report on the 
financial statements of B.B. Walker Company on or before the date the 
Form 10-K of B.B. Walker Company for the year ended October 31, 1998 is 
required to be filed.

Yours very truly, 

PRICEWATERHOUSECOOPERS LLP 
Greensboro, NC