Ashland 8-K/A Changes in Registrant.s Certifying Accountant

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