EX-16.1 2 dex161.htm LETTER OF PRICEWATERHOUSECOOPERS LLP DATED JANUARY 31, 2005

Letter of PricewaterhouseCoopers LLP dated January 31, 2005

Exhibit 16.1

January 31, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We have read the statements made by Bridgford Foods Corporation (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company’s Form 8-K report dated January 27, 2005. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP