EXHIBIT 15
(PricewaterhouseCoopers LLP Letterhead)
(Minneapolis, MN)
November 13, 2000
Securities and Exchange Commission
450 Fifth Street N.W.
Washington D.C. 20549
Commissioners:
We are aware that our report dated November 3, 2000 on our reviews of the
interim consolidated financial information of Lund International Holdings, Inc.
(the "Company") for the three and nine-month periods ended October 1, 2000 and
September 30, 1999, and included in the Company's Quarterly Report on Form 10-Q
for the quarter ended October 1, 2000, is incorporated by reference in the
Company's Registration Statements on Form S-8 (Registration Nos. 333-46263,
33-64083 and 33-37160).
Yours very truly,
/s/ PRICEWATERHOUSECOOPERS LLP
PRICEWATERHOUSECOOPERS LLP
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