EXHIBIT 16.1
| Deloitte & Touche LLP |
| 200 Berkeley Street |
| Boston, MA 02116 |
| USA |
|
|
Tel: 617-437-2000 Fax: 617-437-2111 www.deloitte.com |
April 8, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4 of Steinway Musical Instruments, Inc.’s Form 8-K dated April 8, 2008, and have the following comments:
1. We agree with the statements made in paragraphs two, three and four.
2. We have no basis on which to agree or disagree with the statements made in the first and fifth paragraphs.
Yours truly,
/s/ Deloitte & Touche LLP
| Member of |
| Deloitte Touche Tohmatsu |