8-K/A

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                              ____________________

                                   FORM 8-K/A
                                (Amendment No. 1)

                                 CURRENT REPORT
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


        Date of Report (Date of Earliest Event Reported) October 14, 2005

                          NATIONAL R.V. HOLDINGS, INC.
- -------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

                                                                                         
                   Delaware                                    001-12085                          33-0371079
- ------------------------------------------------    --------------------------------    -------------------------------
         (State or other jurisdiction                    (Commission File No.)                 (I.R.S. Employer
               of incorporation)                                                             Identification No.)

                                               3411 N. PERRIS BOULEVARD
                                               PERRIS, CALIFORNIA 92571
- -----------------------------------------------------------------------------------------------------------------------
                                (Address of principal executive offices and zip code)

                        Registrant's telephone number, including area code: (951) 943-6007



     Check the  appropriate  box below if the Form 8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[  ] Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

[  ] Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[  ] Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

[  ] Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))



Item 4.01. Changes in Registrant's Certifying Accountant.

On October 20, 2005,  National R.V. Holdings,  Inc. (the "Company")  reported in
its Form 8-K dated  October  14,  2005 (the "Form  8-K")  that it had  dismissed
PricewaterhouseCoopers  LLP  ("PwC")  as the  Company's  independent  registered
public accounting firm effective upon the completion by PwC of services relating
to the filing by the Company of its Forms 10-Q for the quarters  ended March 31,
2005 and June 30, 2005.

The above-referenced Form 8-K is hereby amended for the following disclosures:

On October 26, 2005,  PwC  completed  its services  related to the review of the
Company's interim financial statements for the quarters ended March 31, 2005 and
June 30, 2005 and the Company filed its Quarterly  Reports on Form 10-Q for each
respective  period  on that  date.  As a result,  the  dismissal  of PwC  became
effective as of October 26, 2005.

From October 15, 2005 through October 26, 2005,  there were no  disagreements on
matters  regarding  accounting   principles,   practices,   financial  statement
disclosure,  or auditing scope or procedure,  which disagreement is a reportable
event as described in Item 304(a)(1)(iv) of Regulation S-K.

In addition, there were no reportable events, as defined in Item 304(a)(1)(v) of
Regulation  S-K,  during the period from  October 15, 2005  through  October 26,
2005.

The Company has provided PwC with a copy of this  Amendment  No. 1 to the Report
on Form 8-K and requested  that PwC furnish the Company with a letter  addressed
to the SEC stating whether or not it agrees with the foregoing statements by the
Company, and, if not, stating the respects in which it does not agree. A copy of
that letter from PwC is filed as Exhibit  16.1 to this  Amendment  No. 1 to Form
8-K.

Item 9.01(c).  Financial Statements and Exhibits

16.1 Letter from PricewaterhouseCoopers LLP to the SEC dated October 26, 2005.




                                    SIGNATURE

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, thereto duly authorized.

                                       NATIONAL R.V. HOLDINGS, INC.



                                       By:      /s/ THOMAS J. MARTINI
                                                 Thomas J. Martini
                                                 Chief Financial Officer



Date:  October 26, 2005

EX-16

 EXHIBIT 16.1



October 26, 2005

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have  read  the  statements  made  by  National  R.V.  Holdings,  Inc.  (copy
attached),  which we understand will be filed with the  Commission,  pursuant to
Item  4.01 of Form 8-K,  as part of the  Company's  Amendment  No. 1 to Form 8-K
dated October 14, 2005. We agree with the statements concerning our Firm in such
Amendment No. 1 to Form 8-K.

Very truly yours,



/s/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP