EXHIBIT 16.1

Deloitte & Touche LLP
Suite 4200
701 Poydras Street
New Orleans, LA 70139-7704
USA

Tel: +1 504 581 2727
Fax: +1 504 561 7293
www.deloitte.com

September 29, 2008

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 (a) of Crown Crafts, Inc.’s Form 8-K dated September 29, 2008, and we agree with the statements made therein.

Yours truly,

Member of                           
Deloitte Touche Tohmatsu