Exhibit 99(a) to Form 8-K
February 26, 2002
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4.(a) of Form 8-K dated February 19, 2002 of AAF-McQuay Inc. and are in agreement with the statements contained therein.
/s/ Ernst & Young LLP
Louisville, Kentucky