Exhibit 16.1

PRICEWATERHOUSECOOPERS
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                                                     PRICEWATERHOUSECOOPERS LLP
                                                     500 West Main Street
                                                     Suite 1800
                                                     Louisville, KY  40202
                                                     Telephone (502) 589 6100
                                                     Facsimile (502) 585 7775


May 22, 2006


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by North Atlantic Holding Company, Inc. (copy
attached), which we understand will be filed with the Securities and Exchange
Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of North
Atlantic Holding Company, Inc. dated May 16, 2006. We agree with the statements
concerning our Firm in such Form 8-K. However, we make no comment whatsoever
regarding the current status of material weaknesses in internal control over
financial reporting or regarding any remedial actions taken with respect to such
material weaknesses.



Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP