ITEM 4.01 Changes in Registrant's Certifying Accountant.

On March 9, 2023, Nobility Homes, Inc. (the "Company") was advised by Daszkal Bolton, LLP ("Daszkal"), the Company's independent registered public accounting firm, that Daszkal completed a business combination agreement with CohnReznick LLP ("CohnReznick"). As a result of this transaction, Daszkal will resign as the Company's independent registered public accounting firm upon the filing of the Company's quarterly report on Form 10-Q for the quarter ended February 4, 2023.

Daszkal's reports on the Company's financial statements for the years ended November 5, 2022 and November 6, 2021 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the years ended November 5, 2022 and November 6, 2021, and the subsequent interim periods through the date of this report, there were no (i) disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Daszkal on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Daszkal's satisfaction, would have caused Daszkal to make reference thereto in its reports on the financial statements for such years, or (ii) "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company provided Daszkal with a copy of the foregoing disclosures and requested it to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in the foregoing disclosures. A copy of the letter has been filed as Exhibit 16.1 to this report.

ITEM 9.01 Financial Statements and Exhibits



  (d) Exhibits:



Exhibit 16.1       Letter from Daszkal Bolton, LLP to the Securities and Exchange
                 Commission, dated March 15, 2023.

Exhibit 104      Cover Page Interactive Data File (embedded within the Inline XBRL
                 document).

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