Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC  20549

Gentlemen:

As stated in the Registration Statement of GFSI, Inc. on Form S-4, in connection
with our audit of the financial statements of Winning Ways, Inc. as of and for
each of the two years in the period ended June 30, 1995 and during the interim
period through December 31, 1996, we have had no disagreements with the Company
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which if not resolved to our
satisfaction would have caused us to make reference thereto in our report on the
financial statements for such periods.


DONNELLY MEINERS JORDAN KLINE
Kansas City, Missouri
March 28, 1997