KPMG
                     KPMG LLP                         Telephone  816 802 5200

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                     Kansas City, MO 64106-2162






August 8, 2005


SEC Headquarters
100 F Street, NE
Washington, DC 20549
Office of the Chief Accountant


Ladies and Gentlemen:

We were previously principal accountants for Collins Industries, Inc. and under
the date of July 28, 2005, we reported on the consolidated financial statements
of Collins Industries, Inc., as of October 31, 2004 and 2003 and for each of the
years in the three-year period ending October 31, 2004. On August 3, 2005, we
resigned as principal accountants. We have read Collins Industries, Inc.'s
statements included under Item 4.01 of its Form 8-K dated August 9, 2005, and we
agree with such statements, except that we are not in a position to agree or
disagree with the Company's statement in the second sentence of the fifth
paragraph regarding audit committee input and language in the seventh paragraph
regarding the selection of another public accounting firm.

Very truly yours,


/s/KPMG LLP











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