Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549
Re: JD American Workwear, Inc.
Commission File No. 33-98682
Ladies and Gentlemen:
We have read the comments in Item 4 of Form 8-K/A Amendment Two of JD American
Workwear, Inc. filed August 11, 2000 and agree that they set forth the
"disagreements" as required by Item 304.
As stated in Item 4 of Form 8-K/A Amendment Two, we understand that management
of JD American Workwear, Inc. plans to address the independence issue and make a
formal presentation to us regarding correction of the Fiscal 1999 accounting
errors. We have not had an opportunity to perform appropriate audit procedures
regarding the accounting errors and therefore do not presently have an opinion
regarding any of the amounts included in Item 4 of Form 8-K/A Amendment Two
related to such errors.
// Bederson & Company LLP
BEDERSON & COMPANY LLP
West Orange, NJ
August 11, 2000
