September 10, 2003



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

Dear Sirs/Madame:

We have read Item 4 of DonnKenny, Inc.'s Form 8-K/A dated August 26, 2003(the
"Form 8-K/A"), and have the following comments:

1.       We agree with the statements made under the caption Previous
         independent accountant in Item 4(a.) of the Form 8-K/A.

2.       We have no basis on which to agree or disagree with the statements made
         under the caption New independent accountants in Item 4.(b.) of the
         Form 8-K/A.

Yours truly,

/s/ Deloitte & Touche LLP

New York, New York