Mail Stop 0308
							September 9, 2004


John Sterling
Vice President and General Counsel
Pillowtex Corporation
4111 Mint Way
Dallas, TX  75237


RE:	Pillowtex Corporation
	Change in Independent Accountant`s
            File No. 0-49835

Dear Mr. Sterling:

We have the following comments with regard to an SECPS letter
received from KMPG LLP. We welcome any questions you may have about
our comments.  Feel free to contact us at the telephone numbers
listed at the end of this letter.
1. In a letter dated August 16, 2004, KPMG LLP advised us that the
client-auditor relationship between them and you had ceased.  You are
required to file an Item 4 Form 8-K reporting this event.  Our
records do not indicate that you have done so.  Please see Item 304
of Regulation S-K and provide the disclosures required by that Rule
and Form 8-K.
2. Since the Form 8-K was due within 5 business days of the event,
please file the Form 8-K immediately.   In order for you to file the
former accountants` letter required by Item 304, a copy of the filing
should be furnished to them as soon as possible, but no later than
the date you file the Form 8-K with the Commission.  If the former
accountants` confirming letter cannot be filed with the original Form
8-K, it should be filed by amendment, as Exhibit 16, within two
business days of receipt but no later than ten business days after
filing the Form 8-K.

Any questions regarding the above should be directed to me at (202)
942-1809, or in my absence, to Robert Benton at (202) 942-1811.

							Sincerely,


							Robert Burnett
						            Staff Accountant