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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000007623-03-000004.txt : 20030313
<SEC-HEADER>0000007623-03-000004.hdr.sgml : 20030313
<ACCEPTANCE-DATETIME>20030313142324
ACCESSION NUMBER:		0000007623-03-000004
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20030313
ITEM INFORMATION:		Changes in registrant's certifying accountant
FILED AS OF DATE:		20030313

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARTS WAY MANUFACTURING CO INC
		CENTRAL INDEX KEY:			0000007623
		STANDARD INDUSTRIAL CLASSIFICATION:	FARM MACHINERY & EQUIPMENT [3523]
		IRS NUMBER:				420920725
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-05131
		FILM NUMBER:		03602185

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 288
		CITY:			ARMSTRONG
		STATE:			IA
		ZIP:			50514
		BUSINESS PHONE:		7128643131

	MAIL ADDRESS:	
		STREET 1:		P O BOX 288
		CITY:			ARMSTRONG
		STATE:			IA
		ZIP:			50514
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>march038k.txt
<TEXT>



                United States Securities and Exchange Commission
                             Washington D.C. 20549

                                    FORM 8-K/A

                          Date of Report March 5, 2003

                         Art's-Way Manufacturing Co., Inc.

       Delaware		          000-05131		   42-0920725
  (State jurisdiction	   (Commission file Number)	  (IRS Employer
   of Incorporation)					Identification No.)

                    Highway 9 West, Armstrong, Iowa 50514


Item 4. Change to the Registrant's Certifying Accountant

On March 5, 2003, Art's-Way Manufacturing Co., Inc. dismissed KPMG, LLP
("KPMG") as the Company's principal accountants and engaged McGladrey &
Pullen, LLP as the principal accountants.  The decision to change principal
accountants was recommended by the Audit Committee and approved by the
Board of Directors.

In connection with the audits of the two fiscal years ended November 30,
2002 and 2001, and the subsequent interim period through March 5, 2003,
there were no disagreements with KPMG on any matter of accounting
principles or practices, financial statement disclosure or auditing scope
or procedure, which disagreement, if not resolved to KPMG's satisfaction,
would have caused KPMG to make reference to the subject matter of the
disagreement in connection with its reports.

The audit reports of KPMG on the financial statements of the Company as
of and for the years ended November 30, 2002 and 2001 did not contain an
adverse opinion or disclaimer of opinion, nor were the reports qualified
or modified as to audit scope or accounting principles.

On March 5, 2003 the Company engaged McGladrey & Pullen, LLP as the
Company's new principal accountants for the fiscal year 2003.  The
Registrant did not consult with McGladrey & Pullen, LLP regarding any
matters prior to its engagement.

Item 7.   Financial Statements and Exhibits

         (a) Financial statements of business acquired.

             Not Applicable

         (b) Pro Forma financial information

             Not Applicable

         (c) Index to Exhibits.

         Exhibit 16. Letter from KPMG LLP pursuant to item 304 (a) (3)
         of regulation S-B


                                  Signatures

Pursuant to the requirements of the securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                      Art's-Way Manufacturing Co., Inc.

				By signed:     (s) John C. Breitung
						John C. Breitung
						President




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>exh168ka.txt
<TEXT>



Exhibit 16


March 5, 2003


Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Art's-Way Manufacturing Co.,
Inc. and, under the date of January 8, 2003 (except as to notes 7 and 17,
which were as of February 25, 2003), we reported on financial statements
of Art's-Way Manufacturing Co., Inc. as of and for the years ended
November 30, 2002 and 2001.  On March 5, 2003, our appointment as
principal accountants was terminated.  We have read Art's-Way
Manufacturing Co., Inc.'s statements included under Item 4 of its Form
8-k dated March 5, 2003, and we agree with such statements, except
that we are not in a position to agree or disagree with Art's-Way
Manufacturing Co., Inc's statement that the change was recommended by
the Audit Committee and approved by the Board of Directors and except
that we are not in position to agree or disagree with Art's-Way
Manufacturing Co., Inc's statement that McGladrey & Pullen, LLP was
engaged and not consulted regarding any matters prior to being engaged
as new principal accountants.


Very truly yours,


KPMG LLP

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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