Moody's (MCO) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

March 5, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Moody’s Corporation and the Profit Participation Plan of Moody’s Corporation (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Moody’s Corporation dated February 28, 2008. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP