Exhibit 16.1

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June 21, 2021

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U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

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Commissioners:

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We have read the statements made by Legacy Housing Corporation (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Legacy Housing Corporation dated June 21, 2021. We agree with the statements concerning our firm in such Form 8-K

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Very truly yours,

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BKD, LLP