| May 24, 2012 | Deloitte & Touche LLP 111 S. Wacker Drive Chicago, IL 60606 USA Tel: +1 312 486 1000 Fax: +1 312 486 1486 www.deloitte.com |
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of The Middleby Corporation’s Current Report on Form 8-K/A dated May 24, 2012, and have the following comments:
1. We agree with the statements made in the first, third, fourth, fifth, sixth, and seventh paragraphs.
2. We have no basis on which to agree or disagree with the statements made in the second paragraph.
Yours truly,
