<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>b413441_ex16.txt
<DESCRIPTION>EXHIBIT 16
<TEXT>
<PAGE>

                                                                      Exhibit 16

May 23, 2006


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549


Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated May 23, 2006, of Argan, Inc. and are in
agreement with the statements contained in paragraphs one and three therein. We
have no basis to agree or disagree with other statements of the registrant
contained therein.

Regarding the registrant's statement concerning the lack of internal control to
prepare financial statements, included in paragraph one therein, we had
considered such matter in determining the nature, timing, and extent of
procedures performed in our audit of the registrant's January 31, 2006
consolidated financial statements.


                                                          /s/ Ernst & Young LLP

</TEXT>
</DOCUMENT>
