Board of Directors
DIMON, Incorporated
501 Bridge Street
Danville, VA 24543
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant
to Item 601 of Regulation S-K.
We have been provided a copy of the Company's Quarterly Report on Form 10-Q for the period ended
September 30, 2000. Note 7 therein describes a change in accounting principle from including
certain international operating subsidiaries' financial statements in the consolidated financial
statements based on fiscal years ending March 31 to including them in the consolidated financial
statements based on fiscal years ending June 30. It should be understood that the preferability
of one acceptable method of accounting over another for including international subsidiaries in
consolidated financial statements has not been addressed in any authoritative accounting
literature, and in expressing our concurrence below we have relied on management's determination
that this change in accounting principle is preferable. Based on our reading of management's
stated reasons and justification for this change in accounting principle in the Form 10-Q, and
our discussions with management as to their judgment about the relevant business planning factors
relating to the change, we concur with management that such change represents, in the Company's
circumstances, the adoption of a preferable accounting principle in conformity with Accounting
Principles Board Opinion No. 20.
We have not audited any financial statements of the Company as of any date or for any period
subsequent to June 30, 2000. Accordingly, our comments are subject to change upon completion of
an audit of the financial statements covering the period of the accounting change.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
