Board of Managers and Members
Alliance Laundry Holdings LLC


We are providing this letter to you for inclusion as an exhibit to your Form 10-
K filing pursuant to Item 601 of Regulation S-K.

We have audited the consolidated financial statements included in the Company's
Annual Report on Form 10-K for the year ended December 31, 1999 and issued our
report thereon dated February 25, 2000, except as to Note 19 which is as of
March 6, 2000.  Note 2 to the financial statements describes a change in
accounting principle from a combination of accelerated and straight-line
depreciation methods to the straight-line depreciation method.  It should be
understood that the preferability of one acceptable method of accounting over
another for depreciation has not been addressed in any authoritative accounting
literature, and in expressing our concurrence below we have relied on
management's determination that this change in accounting principle is
preferable.  Based on our reading of management's stated reasons and
justification for this change in accounting principle in the Form 10-K, and our
discussions with management as to their judgement about the relevant business
planning factors relating to the change, we concur with management that such
change represents, in the Company's circumstances, the adoption of a preferable
accounting principle in conformity with Accounting Principles Board Opinion No.
20.


Very truly yours,



PRICEWATERHOUSECOOPERS LLP
Milwaukee, Wisconsin
February 25, 2000

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