We are aware of the incorporation by reference in the following Registration Statements and Post Effective Amendments:
(1) | Registration Statement (Form S-3 No. 033-53651) of Lehman Brothers Holdings Inc., |
(2) | Registration Statement (Form S-3 No. 033-56615) of Lehman Brothers Holdings Inc., |
(3) | Registration Statement (Form S-3 No. 033-58548) of Lehman Brothers Holdings Inc., |
(4) | Registration Statement (Form S-3 No. 033-62085) of Lehman Brothers Holdings Inc., |
(5) | Registration Statement (Form S-3 No. 033-65674) of Lehman Brothers Holdings Inc., |
(6) | Registration Statement (Form S-3 No. 333-14791) of Lehman Brothers Holdings Inc., |
(7) | Registration Statement (Form S-3 No. 333-30901) of Lehman Brothers Holdings Inc., |
(8) | Registration Statement (Form S-3 No. 333-38227) of Lehman Brothers Holdings Inc., |
(9) | Registration Statement (Form S-3 No. 333-44771) of Lehman Brothers Holdings Inc., |
(10) | Registration Statement (Form S-3 No. 333-50197) of Lehman Brothers Holdings Inc., |
(11) | Registration Statement (Form S-3 No. 333-60474) of Lehman Brothers Holdings Inc., |
(12) | Registration Statement (Form S-3 No. 333-61878) of Lehman Brothers Holdings Inc., |
(13) | Registration Statement (Form S-3 No. 033-64899) of Lehman Brothers Holdings Inc., |
(14) | Registration Statement (Form S-3 No. 333-75723) of Lehman Brothers Holdings Inc., |
(15) | Registration Statement (Form S-3 No. 333-76339) of Lehman Brothers Holdings Inc., |
(16) | Registration Statement (Form S-3 No. 333-108711) of Lehman Brothers Holdings Inc., |
(17) | Registration Statement (Form S-3 No. 333-121067) of Lehman Brothers Holdings Inc., |
(18) | Registration Statement (Form S-3 No. 333-134553) of Lehman Brothers Holdings Inc., |
(19) | Registration Statement (Form S-3 No. 333-51913) of Lehman Brothers Inc., |
(20) | Registration Statement (Form S-3 No. 333-08319) of Lehman Brothers Inc., |
(21) | Registration Statement (Form S-3 No. 333-63613) of Lehman Brothers Inc., |
(22) | Registration Statement (Form S-3 No. 033-28381) of Lehman Brothers Inc., |
(23) | Registration Statement (Form S-3 No. 002-95523) of Lehman Brothers Inc., |
(24) | Registration Statement (Form S-3 No. 002-83903) of Lehman Brothers Inc., |
(25) | Registration Statement (Form S-4 No. 333-129195) of Lehman Brothers Inc., |
(26) | Registration Statement (Form S-8 No. 033-53923) of Lehman Brothers Holdings Inc., |
(27) | Registration Statement (Form S-8 No. 333-07875) of Lehman Brothers Holdings Inc., |
(28) | Registration Statement (Form S-8 No. 333-57239) of Lehman Brothers Holdings Inc., |
(29) | Registration Statement (Form S-8 No. 333-59184) of Lehman Brothers Holdings Inc., |
(30) | Registration Statement (Form S-8 No. 333-68247) of Lehman Brothers Holdings Inc., |
(31) | Registration Statement (Form S-8 No. 333-110179) of Lehman Brothers Holdings Inc., |
(32) | Registration Statement (Form S-8 No. 333-110180) of Lehman Brothers Holdings Inc., |
(33) | Registration Statement (Form S-8 No. 333-121193) of Lehman Brothers Holdings Inc., |
(34) | Registration Statement (Form S-8 No. 333-130161) of Lehman Brothers Holdings Inc.; |
of our report dated October 10, 2006 relating to the unaudited consolidated interim financial statements of Lehman Brothers Holdings Inc. that is included in its Form 10-Q for the quarter ended August 31, 2006.
We are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933 (the “Act”), is not a part of a registration statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Act.
