1
                                                                    Exhibit 16.1
                                     Arthur
                                    Andersen


                                                           Arthur Andersen LLP
                                                           Suite 5600
                                                           901 Main Street
                                                           Dallas, TX 75202-3799
                                                           214 741 8300


January 21, 1997


Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C.  20549

Dear Sirs:

    We have read the Change in Accountant paragraph included in the Form S-4
filed on Registration Statement Number 333-______ dated January 21, 1997, of
Atrium Companies, Inc. filed with the Securities and Exchange Commission and
are in agreement with the statements contained therein.


                          ARTHUR ANDERSEN LLP