Exhibit 16.1



April 4, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Commissioners:

We have read the  statements  made by CompX  Contributory  Retirement  Plan (the
"Plan") (copy attached),  which we understand will be filed with the Commission,
pursuant to Item 4.01 of Current  Report on Form 8-K, as part of the Plan's Form
8-K dated March 8, 2006.  We agree with the  statements  concerning  our Firm in
such Form 8-K.

Very truly yours,


PricewaterhouseCoopers LLP