Exhibit 16

     Letter from Registrant's prior independent accountants.




September 11, 2001


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Commissioners:

We have read the statements made by AMCON Distributing Company (copy
attached), which we understand will be filed with the Commission,
pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K
report dated September 4, 2001.  We agree with the statements
concerning our Firm in such Form 8-K.

Very truly yours,


PricewaterhouseCoopers LLP