EXHIBIT 16 KPMG KPMG LLP Suite 2300 Three Wachovia Center 401 South Tryon Street Charlotte, NC 28202-1911 September 26, 2007 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentleman We were previously principal accountants for Culp, Inc. and, under the date of July 19, 2007, we reported on the consolidated financial statements of Culp, Inc. and subsidiaries as of and for the years ended April 29, 2007 and April 30, 2006. On September 21, 2007, we were dismissed. We have read Culp, Inc.'s statements included under Item 4.01 of its Form 8-K dated September 21, 2007, and we agree with such statements, except that we are not in a position to agree or disagree with the Company's statements that the change was approved by the audit committee of the board of directors. Very truly yours, KPMG LLP KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative.