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[LETTERHEAD]
EXHIBIT 23.1
Levine, Hughes & Mithuen, Inc.
6025 S. Quebec Street, Suite 375
Englewood, Colorado 80111
July 18, 2000
Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read the comments in Item 4 of Form 8-K of Sport Haley, Inc. (the
Registrant) dated July 13, 2000 and have the following comments:
- With respect to paragraphs (ii) and (iv) we agree with the comments.
- With respect to paragraphs (i) and (iii) we have no basis to agree or
disagree with those statements.
- As of the date of this letter there remained, incomplete, two years of
a three year engagement contract.
Yours truly,
LEVINE, HUGHES & MITHUEN, INC.
/s/ Levine, Hughes & Mithuen, Inc.
