Exhibit 16.1
DELOITTE |
| Deloitte & Touche LLP |
|
| 111 S. Wacker Drive |
|
| Chicago, IL 60606-4310 |
|
|
|
|
| Tel: +1 312 486 1000 |
|
| Fax: +1 312 486 1486 |
|
| www.deloitte.com |
March 16, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Morningstar, Inc.’s Form 8-K dated March 16, 2006, and have the following comments:
1. We have no basis on which to agree or disagree with the statements made in the first sentence of the first paragraph. We agree with the statements made in the second sentence of the first paragraph.
2. We agree with the statements made in the second, third and fourth paragraphs.
3. We have no basis on which to agree or disagree with the statements made in the fifth paragraph.
Yours truly,
/s/ DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP