KPMG
21700 Oxnard Street, Suite 1200
Woodland Hills, CA 91367



May 9, 2001


Securities and Exchange Commission
Washington, D.C.  20549


Ladies and Gentlemen:

We were previously principal accountants for Reinhold Industries, Inc. and,
under the date of March 16, 2001, we reported on the consolidated financial
statements of Reinhold Industries, Inc. and subsidiaries as of and for the years
ended December 31, 2000 and 1999. On May 1, 2001, our appointment as principal
accountants was terminated. We have read Reinhold Industries, Inc.'s statements
included under Item 4 of its Form 8-K dated May 7, 2001, and we agree with such
statements, except that we are not in a position to agree or disagree with
Reinhold Industries, Inc.'s statement that the change was approved by written
consent of the Board of Directors or that Ernst & Young LLP was engaged as the
Company's new certifying accountant.

Very truly yours,

/s/ KPMG LLP