Exhibit 16(a)

                       [LETTERHEAD OF GRANT THORNTON LLP]

June 8, 2000

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

                    Re: Nantucket Industries, Inc.
                        SEC File Number 1-8509

Gentlemen:

We  have  reviewed  Item  9.  "Changes  in  Disagreements  With  Accountants  on
Accounting  and  Financial  Disclosure"  in the  annual  report  on form  10K of
Nantucket Industries, Inc. for the fiscal year ended February 27, 2000 and agree
with the statement contained therein.

/s/ Grant Thornton LLP