Asbury Automotive (ABG) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

December 10, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01(a) of Asbury Automotive Group, Inc.’s Form 8-K dated December 5, 2008, and have the following comments:

1. We agree with the first and second sentences of the second paragraph and the statements made in the third and fourth paragraphs.

2. We have no basis on which to agree or disagree with the statements made in the first paragraph and the third sentence of the second paragraph.

Yours truly,

/s/ Deloitte & Touche LLP