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Preference Letter re: Change in Accounting Principles re: LIFO to FIFO
Board of Directors
PVC Container Corp.
Dear Sirs:
Note 18 of the Notes to Consolidated Financial Statements of PVC Container
Corp. (the "Company") included in its Form 10-K for the year ended June 30,
2000 describes a change in the method of accounting for valuing inventory from
the last-in, first-out (LIFO) method to the first-in, first-out (FIFO) method.
There are no authoritative criteria for determining a "preferable" inventory
method based on the particular circumstances; however, we conclude that the
change in the method of determining inventory cost is to an acceptable
alternative method which, based on your business judgment to make this change
for the reasons cited in Note 18, is preferable in your circumstances.
Very truly yours,
/s/ Ernst & Young LLP
