Exhibit 15.1

August 13, 2003

Tenneco Automotive, Inc.
500 North Field Drive
Lake Forest, Illinois 60045

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Tenneco Automotive Inc. and consolidated subsidiaries for the
periods ended March 31, 2003 and 2002, as indicated in our report dated April
21, 2003; because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 2003, is being
used in this Registration Statement.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of the that
Act.

DELOITTE & TOUCHE LLP
Chicago, Illinois