Exhibit 16(a)



January 15, 2003


Securities and Exchange Commission
Washington, D.C.  20549


Ladies and Gentlemen:

We were previously principal accountants for Rexhall Industries, Inc. ("the
Company") and, under the date of March 1, 2002, we reported on the consolidated
financial statements of the Company as of and for the years ended December 31,
2001 and 2000. On December 30, 2002, our appointment as principal accountants
was terminated. We have read the Company's statements included under Item 4 of
its Form 8-K dated January 7, 2003, and we agree with such statements, except
that:

     1)   We are not in a position to agree or disagree with the Company's
          stated reason for changing principal accountants, and

     2)   We believe that the Company's description of the significant change in
          proposed audit scope under Item 4 (a) (iv) is incomplete. During 2002,
          the Company made changes in its accounting and financial reporting
          department resulting in both a reduction in the number of personnel
          and a reduction in the level of experience of personnel with
          accounting and reporting responsibilities. In addition, as a result of
          our consideration of the independent investigation performed related
          to the first quarter 2002 restatement and our experiences during our
          quarterly reviews pursuant to Statement on Auditing Standards No. 71,
          Interim Financial Information, we believed that we would be unable to
          rely upon internal controls related to information technology systems
          and inventory and, consequently, proposed a significant increase in
          the scope of our planned audit procedures.

Very truly yours,

(signed) KPMG LLP