EXHIBIT 16.1
Deloitte & Touche LLP
1700 Market Street
Philadelphia, PA 19103-3984
USA
Tel:+1 215 246 2300
Fax:+1 215 569 2441
www.deloitte.com
Deloitte.
April 8, 2004
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4 of GrafTech International Ltd.'s Form 8-K dated April 6, 2004, and we agree with the statements made therein.
Yours truly,
/s/ Deloitte & Touche LLP
