EXHIBIT 16.1
June 21, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
We have read the first three paragraphs under Item 4.01 of the Form 8-K of Steinway Musical Instruments, Inc. dated June 16, 2010, to be filed with the Securities and Exchange Commission. We are in agreement with the statements contained therein in so far as they relate to Marcum LLP.
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