Shiloh Industries Inc – ‘10-K’ for 10/31/01 – EX-18.1

On:  Wednesday, 2/13/02   ·   For:  10/31/01   ·   Accession #:  950131-2-479   ·   File #:  0-21964

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         60    367K 
 2: EX-2.4      Third Amendment to Asset Purchase Agreement            2     14K 
 3: EX-3.1(II)  Certificate of Designation of the Powers               4     22K 
 4: EX-4.5      Termination of Stockholders Agreement                  3     15K 
 5: EX-10.14    Operating Agreement of Valley City Steel-7779, LLC    32    146K 
 6: EX-10.15    Joint Development Agreement Dated 6/4/2001             4     17K 
 7: EX-10.16    Credit Agreement Amended & Restated 2/12/2002         92    401K 
 8: EX-18.1     Letter From Pricewaterhousecoopers LLP                 1      8K 
 9: EX-21.1     Subsidiaries of the Company                            1      7K 
10: EX-23.1     Consent of Pricewaterhousecoopers LLP                  1      7K 
11: EX-24.1     Powers of Attorney                                     2±    11K 

EX-18.1   —   Letter From Pricewaterhousecoopers LLP

EX-18.1
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                                                                    Exhibit 18.1

February 12, 2002                                                               

Board of Directors Shiloh Industries, Inc. 5389 West 130/th/ Street Cleveland,  
Ohio 44130                                                                      

Dear Directors:                                                                 

We are providing this letter to you for inclusion as an exhibit to your Form    
10-K filing pursuant to Item 601 of Regulation S-K.                             

We have audited the consolidated financial statements included in the Company's 
Annual Report on Form 10-K for the year ended October 31, 2001 and issued our   
report thereon dated February 12, 2002.  Notes 2 and 6 to the consolidated      
financial statements describe a change in accounting principle from the last-in,
first-out method to the first-in, first-out method for determining the cost of  
certain inventories.  It should be understood that the preferability of one     
acceptable method of accounting over another for accounting for inventory has   
not been addressed in any authoritative accounting literature, and in expressing
our concurrence below we have relied on management's determination that this    
change in accounting principle is preferable. Based on our reading of           
management's stated reasons and justification for this change in accounting     
principle in the Form 10-K, and our discussions with management as to their     
judgement about the relevant business planning factors relating to the change,  
we concur with management that such change represents, in the Company's         
circumstances, the adoption of a preferable accounting principle in conformity  
with Accounting Principles Board Opinion No. 20.                                

Very truly yours,                                                               

/s/ PricewaterhouseCoopers LLP                                                  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing		Date		Other Filings
Filed on:		2/13/02
		2/12/02		SC 13G/A
For Period End:		10/31/01		NT 10-K
				List all Filings

1 Subsequent Filing that References this Filing

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

 9/09/20  Shiloh Industries Inc.            10-Q        7/31/20   89:9.7M                                   Workiva Inc Wde… FA01/FA