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Content analysis
?Filing tables
Filing exhibits
- 10-Q Quarterly report
- 4.1 Fourth Amended and Restated Revolving Credit Agreement, Dated 09/19/2007.
- 4.1 Guaranty of the Company, Dated 09/19/2007.
- 15 Letter Regarding Unaudited Interim Financial Information.
- 31.1 Certification Pursuant to Section 302 of the Sarbanes-oxley Act of 2002.
- 31.2 Certification Pursuant to Section 302 of the Sarbanes-oxley Act of 2002.
- 32 Certification Pursuant to 18 U.s.c. Section 1350
Related press release
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EXHIBIT 15
November 2, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We are aware that our report dated November 2, 2007 on our review of interim financial information of Barnes Group Inc. for the three-month and nine-month periods ended September 30, 2007 and 2006 and included in the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2007 is incorporated by reference in its Registration Statements on Form S-3 (Nos. 333-104242, 333-129079 and 333-141968) and Form S-8 (Nos. 2-56437, 2-91285, 33-20932, 33-30229, 33-91758, 33-27339, 333-41398, 333-88518, 333-57658, 333-112869, 333-115333, 333-133597 and 333-140922).
Very truly yours, |
/s/ PricewaterhouseCoopers LLP |
PricewaterhouseCoopers LLP Hartford, Connecticut |