Exhibit 16
Deloitte & Touche
1700 Courthouse Plaza Northeast
Dayton, Ohio 45402-1788
tel (937) 223-8821
Fax (937) 223-8583
February 4, 2002
Ms. Karen Osar
Senior Vice President and Chief Financial Officer
MeadWestvaco Corporation
One High Ridge Park
Stamford, CT 06905
Dear Ms. Osar
This is to confirm that the client-auditor relationship between MeadWestvaco Corporation (Commission File No. 001-31215) and Deloitte & Touche LLP has ceased.
Yours truly,
/s/Deloitte & Touche
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Mr. John A. Luke, Jr., President and Chief Executive Officer
Mr. Michael E. Campbell, Chairman of the Audit Committee
