Americold Corp/OR – ‘8-K’ for 12/23/97 – EX-16

As of:  Wednesday, 12/31/97   ·   For:  12/23/97   ·   Accession #:  910117-97-170   ·   File #:  33-12173

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report on 8-K                                  4     10K 
 2: EX-16       Letter on Change of Certifying Accountant              1      6K 

EX-16   —   Letter on Change of Certifying Accountant

KPMG Peat Marwick LLP                                                           
Suite 2000                                                                      
1211 South West Fifth Avenue                                                    
Portland, OR 97204                                                              

December 31, 1997                                                               

Securities and Exchange Commission                                              
Washington, D.C. 20549                                                          

Ladies and Gentlemen:                                                           

We were previously  principal  accountants for Americold  Corporation and, under
the date of May 2, 1997, we reported on the consolidated financial statements of
Americold  Corporation and subsidiary as of and for the years ended the last day
of February 1996,  and 1997. On December 23, 1997, our  appointment as principal
accountants  was  terminated.  We have read Americold  Corporation's  statements
included under Item 4 of its Form 8-K dated December 23, 1997, and we agree with
such statements.                                                                

Very truly yours,                                                               

/s/ KPMG Peat Marwick LLP                                                       

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		12/31/97		None on these Dates
For Period End:		12/23/97
		5/2/97
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