EXHIBIT 16

PricewaterhouseCoopers LLP
4400 Harding Road
Nashville, TN 37205
Telephone (615) 292-5000


October 26, 2001


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Dear Sir or Madam:

We have read the statements made by Genesco Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K reported dated October 25, 2001. We agree with
the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP