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- 10-K Annual report
- 10 Form of Restricted Stock Agreement Under the 2007 Long-term Incentive Plan.
- 10 Description of Compensation of Non-employee Directors.
- 12 Computation of Ratio of Earnings to Fixed Charges.
- 21 List of Subsidiaries of Arvinmeritor.
- 23 Consent of Vernon G. Baker, II, Esq., Senior Vice President and General Counsel
- 23 Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm
- 23 Consent of Bates White LLC.
- 24 Power of Attorney Authorizing Certain Persons to Sign This Annual Report on for
- 31 Certification of the Chief Executive Officer Pursuant to Rule 13A-14(A) Under T
- 31 Certification of the Chief Financial Officer Pursuant to Rule 13A-14(A) Under T
- 32 Certification of the Chief Executive Officer Pursuant to Rule 13A-14(B) Under T
- 32 Certification of the Chief Financial Officer Pursuant to Rule 13A-14(B) Under T
- CORRESP Corresp
Exhibit 23b
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference of our reports dated November 16, 2007, relating to the consolidated financial statements and financial statement schedule of ArvinMeritor, Inc. (the “Company”) (which report expresses an unqualified opinion and includes an explanatory paragraph regarding the recognition of the funded status of the Company’s defined benefit pension and other postretirement plans), and the effectiveness of the Company’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of the Company for the year ended September 30, 2007, and to the reference to us under the heading "Experts" in the following Registration Statements.
Form | Registration No. | Purpose | |||
S-8 | 333-141186 | 2007 Long-Term Incentive Plan | |||
S-3 | 333-143615 | Registration of convertible notes, guarantees and common stock | |||
S-3 | 333-134409 | Registration of convertible notes, guarantees and common stock | |||
S-8 | 333-107913 | ArvinMeritor, Inc. Savings Plan | |||
S-8 | 333-123103 | ArvinMeritor, Inc. Hourly Employees Saving Plan | |||
S-3 | 333-58760 | Registration of debt securities | |||
S-8 | 333-49610 | 1997 Long-Term Incentives Plan | |||
S-3 | 333-43118 | Arvin Industries, Inc. 1988 Stock Benefit Plan | |||
S-3 | 333-43116 | Arvin Industries, Inc. 1998 Stock Benefit Plan | |||
S-3 | 333-43112 | Arvin Industries, Inc. Employee Stock Benefit Plan | |||
S-8 | 333-42012 | Employee Stock Benefit Plan, 1988 Stock Benefit Plan, and 1998 Employee StockBenefit Plan |
/s/ DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP
Detroit, Michigan
November 16, 2007