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8-K - UNIVERSAL FOREST PRODUCTS 8-K 2-28-2014 - UFP INDUSTRIES INCform8k.htm

Exhibit 16.1

February 28, 2014



Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549


Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated February 28, 2014, of Universal Forest Products, Inc. and are in agreement with the statements contained in the first four paragraphs therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP


Copy to: Michael R. Cole
Chief Financial Officer
Universal Forest Products, Inc.