SecProbe.io

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July 13, 2005

VIA FACSIMILE/(202) 772-9368

Securities and Exchange Commission
100 F Street NE
Mail Stop 07-10
Washington, DC 20549-0710
Attn: Patricia Armelin

                  RE:      Cavalier Homes, Inc.
                           Form 8-K Item 4.01
                           Filed June 27, 2005
                           File No. 1-9792

Ladies and Gentlemen:

         We have received comments via facsimile from the staff of the
Securities and Exchange Commission (the "Commission") on July 7, 2005, relating
to the Item 4.01 Form 8-K of Cavalier Homes, Inc. ("Cavalier" or the "Company").
We have prepared this letter of response to the comments of the staff and will
modify our future Form 8-K to reflect such comments.

         The following paragraph sets forth the response to the comment received
July 7, 2005:

1.                We confirm the Company's intention to file an additional Item
                  4.01 Form 8-K upon completion of the review of our interim
                  financial statements for the period ended July 2, 2005 by
                  Deloitte & Touche LLP ("Deloitte") and upon the termination of
                  our relationship with Deloitte. We understand that the Form
                  8-K must address all of the disclosures required by Item 304
                  of Regulation S-K, and that an updated letter from Deloitte
                  will need to be filed as Exhibit 16 to such filing.
                  Additionally, we intend to file an Item 4.01 Form 8-K upon our
                  engagement of a new independent registered public accountant.

         Cavalier hereby acknowledges the following:

        o         Cavalier is responsible for the adequacy and accuracy of the
                  disclosure in its filings;
        o         Staff comments or changes to disclosure in response to staff
                  comments in Company filings reviewed by the staff do not
                  foreclose the Commission from taking any action with respect
                  to such filings; and
        o         Cavalier may not assert staff comments as a defense in any
                  proceeding initiated by the Commission or any person under the
                  federal securities laws of the United States.

         If you have any questions or require any further information with
respect to the Form 8-K filed June 27, 2005 or any other matters relating
thereto, please telephone either myself at (256) 747-9831 or David Roberson at
(256) 747-9838.

                                                     Very truly yours,

                                                     /s/ Michael R. Murphy
                                                     Michael R. Murphy

cc:      David Roberson
         June Martin
         Paul S. Ware, Esq.
         Laura P. Washburn, Esq.
         Lori Snodgrass

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