Exhibit 16.1
September 8, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K/A dated September 8, 2008, of Ashland Inc. and are in agreement with the statements contained in paragraphs 2, 5, and 6 on pages 2 and 3 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP