March 26, 2004
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4 of Form 8-K/A of Huttig Building Products, Inc. dated March 19, 2004, and have the following comments:
1. | We agree with the statements made in the first three paragraphs. |
2. | We have no basis on which to agree or disagree with the statements made in the fourth paragraph. |
Yours truly,
/s/ Deloitte & Touche LLP
cc: Mr. Thomas S. McHugh, Vice-President – Finance and Chief Finance Officer