Exhibit 16.1

                                      KPMG
                                 345 Park Avenue
                               New York, NY 10154



August 25, 2004


Securities and Exchange Commission
Washington, D.C.  20549


Ladies and Gentlemen:

We were previously principal accountants for Standard Motor Products,  Inc. and,
under the date of March 26,  2004,  we  reported on the  consolidated  financial
statements  of  Standard  Motor  Products,  Inc.  as of and for the years  ended
December  31,  2003 and 2002.  On August 19,  2004,  we  resigned.  We have read
Standard Motor Products,  Inc.'s statements included under Item 4.01 of its Form
8-K dated August 19, 2004, and we agree with such statements, except that we are
not in the  position  to agree or  disagree  with the  statement  that the audit
committee has commenced an immediate  search for a new  independent  accountant,
including requesting proposals from other accounting firms.

Very truly yours,

/s/KPMG LLP