We were previously principal accountants for Helen of Troy Limited and, under the date of
May 14,
2007, we reported on the consolidated financial statements of Helen of Troy Limited and
subsidiaries as of and for the years ended
February 28, 2007 and
2006, management’s assessment of
the effectiveness of internal control over financial reporting as of
February 28, 2007 and the
effectiveness of internal control over financial reporting as of
February 28, 2007. On
May 15,
2007, we resigned. We have read Helen of Troy Limited’s statements included under Item 4.01(a) of
its Form 8-K dated
May 15, 2007, and we agree with such statements except we are not in a position
to agree or disagree with
the Company’s statements in the first, second, fourth, seventh and eighth
sentences in the first paragraph.
