EXHIBIT 16.1


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


May 21, 2002


Dear Sir/Madam:

We have read the first four paragraphs in Item 4 included in the Form 8-K dated
May 16, 2002, of the Lear Corporation Salaried Retirement Savings Plan, the Lear
Corporation Hourly Retirement Savings Plan and the Lear Corporation Hourly
401(k) Savings Plan to be filed with the Securities and Exchange Commission and
are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP
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Arthur Andersen LLP


cc:      David C. Wajsgras
         Senior Vice President and Chief Financial Officer
         Lear Corporation