EXHIBIT 15
(PricewaterhouseCoopers LLP Letterhead)
(Minneapolis, MN)
August 10, 2000
Securities and Exchange Commission
450 Fifth Street N.W.
Washington D.C. 20549
Commissioners:
We are aware that our report dated July 28, 2000 on our reviews of the interim
consolidated financial information of Lund International Holdings, Inc. (the
"Company") for the three and six-month periods ended July 2, 2000 and June 30,
1999, and included in the Company's Quarterly Report on Form 10-Q for the
quarter ended July 2, 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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