Exhibit 16(b)


September 26, 2003


Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for Rexhall Industries, Inc. ("the
Company") and, under the date of March 1, 2002, we reported on the consolidated
financial statements of the Company as of and for the years ended December 31,
2001 and 2000. On December30, 2002, our appointment as principal accountants was
terminated. We have read the Company's statements included under Item 4 of its
Form 8-K/A (Amendment No. 2) filed September 15, 2003, and we agree with such
statements, except that we are not in a position to agree or disagree with (i)
the statements contained in the third paragraph of Item 4(a)(iv) that the
increase in the billing rates over those we had used in the past for the Company
led the Company's Audit Committee to solicit bids for the upcoming 2002 year end
audit, (ii) the statements in the fourth paragraph of Item 4(a)(iv) that the
Audit Committee has given consideration to the information provided by us with
respect to our proposed increase in fees, has shared this information with its
new independent public accountants or has requested that firm perform additional
tests and procedures as part of its audit for the year ended December 31, 2002
and to report to the Audit Committee with respect to the internal controls of
the Company related to information technology systems and inventory, or (iii)
the statements contained in the penultimate paragraph of Item 4(a) that the
decision to dismiss KPMG was recommended by the Audit Committee and unanimously
approved by the Company's Board of Directors.

Very truly yours,

/s/ KPMG LLP