Exhibit 16.1

§ Ernst & Young LLP
5 Houston Center
Suite 1200
1401 McKinney Street
Houston, Texas 77010-2007 § Phone: (713) 750-1500
Fax: (713)750-1501
www.ey.com

March 9, 2007

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

Gentlemen:

We have read Item 4.01 of Form 8-K dated March 9, 2007, of Friedman Industries, Incorporated and are in agreement with the statements contained in the second, third and fifth paragraphs therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP