SEC – ‘UPLOAD’ from 9/9/04 re: Pillowtex Corp – ‘LETTER’

On:  Thursday, 9/9/04, at 4:07pm ET   ·   Private-to-Public:  Filing ¶  –  Release Delayed to:  11/7/05   ·   Accession #:  0-4-28960

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                   1      6K 


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

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		11/7/05		UPLOAD
Filed on:		9/9/04		UPLOAD
		8/16/04		8-K,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/11/03  Pillowtex Corp.                   8-K:3,5,7   7/30/03    3:40K                                    Donnelley … Solutions/FA