EXHIBIT 15

May 10, 2005

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

    We have made a review, in accordance with standards established of the
Public Company Accounting Oversight Board (United States), of the unaudited
interim financial information of Tenneco Automotive Inc. and consolidated
subsidiaries for the periods ended March 31, 2005 and 2004, as indicated in our
report dated May 10, 2005; 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, 2005, 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, 333-101973 and 333-113705 on Form
S-8, Registration Statement No. 333-24291 on Form S-3 and Registration Statement
No. 333-123752 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