EXHIBIT 16.1

May 23, 2005

Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We  have  read Item 4.01 of Form 8-K dated May 23, 2005 of Haverty
Furniture   Companies, Inc.   and  are in   agreement  with   the
statements  contained in the first,   second,   third,     fourth,
fifth  and seventh paragraphs on page 2 therein.  We have no basis
to  agree  or  disagree with other statements  of  the  registrant
contained therein.

Yours truly,

/s/ Ernst & Young LLP.