SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported)
February 18, 1998
Rexhall Industries, Inc.
(Exact name of registrant as specified in charter)
California 0-10067 95-4135907
(State or other (Commission (IRS Employer
jurisdiction of File Number)Identification No.)
incorporation)
46147 7th Street West, Lancaster California 93534
(Address of principal executive offices)(Zip Code)
Registrant's telephone number, including area code:
(805) 726-0565
__________________________________________________
(Former name or former address, if changed since last
report.)
Item 1. Changes in Control of Registrant.
Not applicable.
Item 2. Acquisition or Disposition of Assets.
Not applicable.
Item 3. Bankruptcy or Receivership.
Not applicable.
Item 4. Changes in Registrant's Certifying Accountant.
The Board of Directors of the company, with the
approval of the audit committee, has engaged the
accounting firm of KMPG Peat Marwick LLP as
its independent auditors, replacing Deloitte &
Touche LLP which were dismissed, both as of
December 10, 1997. This decision to replace the
accounting firm of Deloitte & Touche LLP was not
based upon any adverse reporting or other event
described in Regulation 304(1)(a) but is simply a
business decision for Rexhall Industries. The audit
reports for the last two fiscal years were
accompanied by unqualified opinions by Deloitte &
Touche.
Item 5. Other Events.
Not applicable.
Item 6. Resignations of Registrant's Directors.
Not applicable.
Item 7. Financial Statements, Pro Forma Financial
Information and Exhibits.
Not applicable.
EXHIBITS
Exhibit 16. Letter regarding change in certifying accountant.
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.
Rexhall Industries, Inc.
(Registrant)
Date: February 18, 1998 By:___________________________
<PAGE>
EXHIBIT 16
February 23, 1998
Securities and Exchange Commission
MailStop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form
8-K/A of Rexhall Industries, Inc. dated February 18, 1998.
Yours truly,
Deloitte & Touche, LLP
