Deloitte & Touche LLP
200 Berkeley Street
Boston, Massachusetts 02116-5022
Tel: (617) 437-2000
Fax: (617) 437-2111
www.us.deloitte.com
Deloitte
& Touche
October 24, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Mesdames:
We have read and agree with the comments in Item 4 of Form 8-K of Designs, Inc.,
dated October 3, 2000, except for the first and third sentence of the first
paragraph for which we do not have a basis to agree or disagree.
Yours truly,
/s/DELOITTE & TOUCHE LLP
_____________
Deloitte
Touche
Tohmatsu
_____________
