EX-1 2 g66805ex1.txt LETTER FROM DELOITTE & TOUCHE 1 EXHIBIT 1 February 5, 2001 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in the first and third paragraphs of Item 4 of Form 8-K of JPS Industries, Inc. dated February 5, 2001. We have no basis to agree or disagree with the statements made by the Registrant in the second paragraph of Item 4. Yours truly, DELOITTE & TOUCHE LLP Greenville, S.C.