EXHIBIT 16.1
Deloitte
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Deloitte & Touche LLP |
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Suite 900 |
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600 Renaissance Center |
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Detroit, MI 48243-1895 |
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USA |
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Tel: +1 313 396 3000 |
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Fax: +1 313 396 3618 |
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www.deloitte.com |
February 12, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of BorgWarner Inc.’s Form 8-K/A dated February 12, 2009, and have the
following comments:
1. We agree with the statements made in the second, third and fourth paragraphs.
2. We have no basis on which to agree or disagree with the statements made in the first and fifth
paragraphs.
Yours truly,
/s/ Deloitte & Touche LLP