July 25, 2014
Securities and Exchange Commission
Attn: Office of the Chief Accountant
100 F Street N.E.
Washington, D.C. 20549
This is to confirm that the client-auditor relationship between the Garmin International, Inc. Retirement Plan
(Commission File Number 0-31983) and Mayer Hoffman McCann P.C. has ceased.
We have read the statements made by the Garmin International, Inc. Retirement Plan in Item 4.01 of the attached Form 8-K, which we understand will be filed with the Securities and Exchange Commission on July 25, 2014. We agree with the statements made in Item 4.01 of the Form 8-K.
Very truly yours,
/s/ Mayer Hoffman McCann P.C.
cc: Attn: Charles W. Peffer, Audit Committee Chair