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