POPE, SMITH,
                                                           BROWN & KING, P.A.
                                                 Certified Public Accountants
                                Stephen M. Smith, CPA    Thomas L. Brown, CPA
                                Dick W. King, CPA    Michael E. McCourry, CPA
                                Frank H. Huff, CPA    Sandra D. Hardaway, CPA
                                             Rhea L. McCary, CPA

September 3, 1996

Mr. Roy Gogel
Vice President and Chief Financial Officer
Piemonte Foods, Inc.
400 Augusta Street
Greenville, SC 29604

Dear Mr. Gogel:

You informed me that the Audit Committee of the Board of Directors has
chosen new certified public accountants to perform the financial audits of
Piemonte Foods, Inc. and subsidiaries for the years ending subsequent to
June 1, 1996.

To satisfy the disclosure requirements of the Securities and Exchange
Commission, you wanted a statement from me that there are no outstanding
disagreements between your company and our firm as to financial
presentation arising from the current year audit or previous year's
audits. I attest my report on the financial statements for either of the
past two years did not contain an adverse opinion or a disclaims of
opinion, or was qualified or modified as to uncertainty, audit scope, or
accounting principles. Additionally, there are no receivables due us for
previous year's audits and the only amount due us presently is for the
services performed since July 31, 1996.

Your truly,

(Signature of Thomas L. Brown)
Thomas L. Brown, CPA, CFP