

                                            May 6, 1997

Drew Industries Incorporated
200 Mamaroneck Avenue
White Plains, NY  10601

Gentlemen:

We have been furnished with a copy of Form 10-Q of Drew Industries Incorporated
for the three months ended March 31, 1997, and have read the Company's
statements contained in Note 3 to the condensed financial statements included
therein. As stated in Note 3, the Company changed its method of accounting for
certain inventories from the last-in first-out (LIFO) method to the first-in
first-out (FIFO) method, and states that the newly adopted accounting principle
is preferable in the circumstances because it better measures the current value
of such inventories, provides a more appropriate matching of revenues and
expenses, and conforms all inventories of the Company to the same accounting
method. Additionally, the change will enhance the comparability of the Company's
financial statements by changing to the predominant method utilized in its
industry. In accordance with your request, we have reviewed and discussed with
Company officials the circumstances and business judgment and planning upon
which the decision to make this change in the method of accounting was based.

We have not audited any financial statements of Drew Industries Incorporated as
of any date or for any period subsequent to December 31, 1996, nor have we
audited the information set forth in the aforementioned Note 3 to the condensed
financial statements; accordingly, we do not express an opinion concerning the
factual information contained therein.

With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method. However, for purposes of Drew
Industries Incorporated's compliance with the requirements of the Securities and
Exchange Commission, we are furnishing this letter.

Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.

                                            Very truly yours,

                                            KPMG Peat Marwick LLP

