EXHIBIT 15

November 13, 2003



Tenneco Automotive Inc.
500 North Field Drive
Lake Forest, IL  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 September 30, 2003 and 2002, as indicated in our report dated
November 13, 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 September 30, 2003, is
incorporated by reference in Registration Statement Nos. 333-17485, 333-30933,
333-17487, 333-41535, 333-27279, 333-23249, 333-27281, 333-41537, 333-48777,
333-76261, 333-33442, 333-33934, 333-58056 and 333-101973 on Form S-8,
Registration Statement No. 333-24291 on Form S-3 and Registration Statement No.
333-107953 on Form S-4.

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 that Act.

DELOITTE & TOUCHE LLP

Chicago, Illinois