NN INC
8-K, EX-16, 2000-12-04
BALL & ROLLER BEARINGS
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Exhibit 16

                  [LETTERHEAD OF PRICEWATERHOUSECOOPERS LLP]

November 27, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Commissioners:

We have read the statements made by NN, Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K report dated November 27, 2000. We agree with the
statements concerning our Firm in such Form 8-K.

Very truly yours,



/s/  PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP


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