Exhibit 16.1

January 16, 2002


Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madams:

We have read the comments in Item 4 of Form 8-K of  Heilig-Meyers  Company dated
January 2, 2002 and have the following comments:

First Paragraph:

o     We agree with the comments made in the first sentence of this paragraph.

o     We agree with the comment  made in the second  sentence of this  paragraph
      that on  January  2, 2002 the  Company  dismissed  Deloitte  & Touche  LLP
      ("Deloitte") as its independent  accountant.  We have no basis on which to
      agree or disagree  with the remaining  comments in the second  sentence of
      this paragraph.

o     We have no basis on which to agree or disagree  with the comments  made in
      the third sentence of this paragraph.

Second Paragraph:

o     We agree with the comments made in the first sentence of this paragraph.

o     We agree with the comment  made in the second  sentence of this  paragraph
      that certain shareholders of the Company have instituted legal proceedings
      against Deloitte.  We have no basis on which to agree or disagree with the
      remaining comments in the second sentence of this paragraph.

o     With respect to the comments made in the third sentence of this paragraph,
      we agree that there were no disagreements between the Company and Deloitte
      regarding  any matters of accounting  principles  or practices,  financial
      statement  disclosure,  or  auditing  scope or  procedures  during the two
      fiscal years ended  February 29, 2000 and the  subsequent  interim  period
      preceding  Deloitte's  dismissal  which,  if not  resolved  to  Deloitte's
      satisfaction,  would have caused Deloitte to make reference to the subject
      matter of the disagreement in connection with its report.

o     We agree with the comments made in the fourth sentence of this paragraph.



Yours truly,


/s/ DELOITTE & TOUCHE LLP