Kevco Inc – ‘10-Q’ for 6/30/97 – EX-18.1

As of:  Thursday, 7/31/97   ·   For:  6/30/97   ·   Accession #:  1029737-97-221   ·   File #:  0-21621

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Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report for the Quarter Ended 6/31/97        19     79K 
 2: EX-11.1     Computation of Earnings Per Common Share               1      7K 
 3: EX-18.1     Letter on Change in Accounting Principle               1      7K 
 4: EX-27       Financial Data Schedule                                2±     9K 

EX-18.1   —   Letter on Change in Accounting Principle

                                                                    EXHIBIT 18.1

 LETTER OF INDEPENDENT ACCOUNTANTS

Mr. Jerry Kimmel                                                                
Kevco, Inc.                                                                     
P.O. Box 947015                                                                 
Fort Worth, Texas  76146-9015                                                   

Dear Mr. Kimmel:                                                                

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

We have read  management's  justification  for the change in accounting from the
last-in-first-out inventory valuation method to the first-in-first-out inventory
valuation method contained in the Company's Form 10-Q for the quarter ended June
30,  1997.  Based  on our  reading  of the  data and  discussions  with  Company
officials of the business judgment and business planning factors relating to the
change, we believe management's justification to be reasonable.  Accordingly, in
reliance on management's  determination as regards elements of business judgment
and business  planning,  we concur that the newly adopted  accounting  principle
described  above is  preferable  in the  Company's  circumstances  to the method
previously applied.                                                             

We have not audited any financial  statements  of Kevco,  Inc. as of any date or
for any  period  subsequent  to  December  31,  1996,  nor have we  audited  the
application  of the change in  accounting  principle  disclosed  in Form 10-Q of
Kevco,  Inc. for the six months ended June 30, 1997;  accordingly,  our comments
are subject to revision on completion  of an audit of the  financial  statements
that include the accounting change.                                             

Very truly yours,                                                               

/s/ Coopers & Lybrand L.L.P.                                                    

Fort Worth, Texas                                                               
July 21, 1997                                                                   

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing		Date		Other Filings
Filed on:		7/31/97
		7/21/97
For Period End:		6/30/97
		12/31/96		10-K
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