Asbury Automotive (ABG) 10-Q 2006 Q2 Quarterly report

Exhibit 15.1

August 7, 2006
Asbury Automotive Group, Inc.
622 Third Avenue
New York, New York

We have made a review, in accordance with the standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim financial information of Asbury Automotive Group, Inc. and subsidiaries for the periods ended June 30, 2006 and 2005, as indicated in our report dated August 7, 2006 because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended June 30, 2006, is incorporated by reference in Registration Statement Nos. 333-105450, 333-84646 and 333-115402 on Form S-8 and 333-123505 on Form S-3.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP
New York, New York