Bearingpoint (BGPTQ) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 99.1

PricewaterhouseCoopers LLP

125 High Street

Boston, MA 02110-1707

Telephone (617) 530 5000

Facsimile (617) 530 5001

www.pwc.com

February 6, 2007

Ms. Judy A. Ethell
Chief Financial Officer
BearingPoint, Inc.
1676 International Drive
McLean, VA 22102

Dear Judy:

This is to confirm that the client-auditor relationship between BearingPoint, Inc. (Commission File Number 001-31451) and PricewaterhouseCoopers LLP will cease upon completion of services related to the audit of the December 31, 2006 annual financial statements and related 2006 quarterly reviews. In addition, the client-auditor relationship between BearingPoint, Inc. 401(k) Plan (Commission File Number 333-55380) and PricewaterhouseCoopers LLP will cease upon completion of services related to the audit of the December 31, 2006 Plan financial statements.

Very truly yours,
 

 

PricewaterhouseCoopers LLP 

cc: Office of the Chief Accountant
PCAOB Letter Files
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7561