Tennessee
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0-2585
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62-0183370
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(State or other jurisdiction of incorporation)
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(Commission File Number)
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(I.R.S. Employer Identification No.)
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104 Nowlin Lane - Suite 101, Chattanooga, Tennessee
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37,421
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(Address of principal executive offices)
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(zip code)
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(423) 510-7000
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(Registrant's telephone number, including area code)
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(i)
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The application of accounting principles to a specific transaction, either completed or proposed;
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(ii)
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The type of audit opinion that might be rendered on the Registrant's financial statements, and none of the following was provided to the Registrant:
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(a)
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a written report; or (b) oral advice that Dixon Hughes Goodman concluded was an important factor considered by the Registrant in reaching a decision as to an accounting, auditing or financial reporting issue; or
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(iii)
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Any matter that was subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as described in Item 304(a)(1)(v) of Regulation S-K.
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Date: November 15, 2013
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THE DIXIE GROUP, INC.
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/s/ Jon A. Faulkner
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Jon A. Faulkner
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Chief Financial Officer
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November 15, 2013
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Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
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Ladies and Gentlemen:
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We have read Item 4.01 of Form 8-K dated November 15, 2013, of The Dixie Group, Inc. and are in agreement with the statements contained in the third, fourth and fifth paragraphs on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
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Very truly yours,
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/s/ Ernst & Young LLP
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