Exhibit 18.1
VF CORPORATION
PREFERABILITY LETTER OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
May 12, 2011
Board of Directors
V. F. Corporation
105 Corporate Center Boulevard
Greensboro NC, 27408
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant
to Item 601 of Regulation S-K.
We have been provided a copy of the Companys Quarterly Report on Form 10-Q for the period ended
April 2, 2011. Note B therein describes a change in accounting principle from utilizing a last-in,
first-out (LIFO) inventory valuation method for certain domestic businesses to valuing inventory on
a first-in, first-out (FIFO) basis. It should be understood that the preferability of one
acceptable method of accounting over another for inventory valuation has not been addressed in any
authoritative accounting literature, and in expressing our concurrence below we have relied on
managements determination that this change in accounting principle is preferable. Based on our
reading of managements stated reasons and justification for this change in accounting principle in
the Form 10-Q, and our discussions with management as to their judgment about the relevant business
planning factors relating to the change, we concur with management that such change represents, in
the Companys circumstances, the adoption of a preferable accounting principle in conformity with
Accounting Standards Codification 250, Accounting Changes and Error Corrections.
We have not audited any financial statements of the Company as of any date or for any period
subsequent to January 1, 2011. Accordingly, our comments are subject to change upon completion of
an audit of the financial statements covering the period of the accounting change.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Greensboro, NC