EXHIBIT 16.1
June 28, 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 of Huttig Building Products, Inc. Savings and Profit Sharing Plan dated March 19, 2004, and have the following comments:
1. | We agree with the statements made in paragraphs (a)(1) through (a)(5). |
2. | We have no basis on which to agree or disagree with the statements made in paragraph (b). |
Yours truly,
/s/ Deloitte & Touche LLP
cc: | Mr. Thomas S. McHugh, Vice-President – Finance and Chief Finance Officer |