I'm sorry to hear about your wife Joe. As Jake pointed out there are a number of kilt makers that can make you a kilt. I assuming that you are looking for a canvas contemperary kilt as opposed to a pink tartan kilt.

USA Kilts in PA, I'm sure AlphaKilts can also make you one (don't know where in the USA they're located).

In Canada
Freedom Kilts in BC
Canadian Casual kilts and RKilts both located in Ontario.

There are no doubt others that can also do it, Unfortunatly some kilt makers have waiting list stretching months. All the best in your search.