Exhibit 16.1

PricewaterhouseCoopers LLP

Suite 1500

101 E. Kennedy Blvd.

Tampa FL 33602

Telephone (813) 229 0221

Facsimile (813) 229 3646

www.pwc.com

December 27, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Walter Industries, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Walter Industries, Inc. dated December 20, 2006.  We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP