BARNES GROUP INC - FORM 10-Q - EX-15 - LETTER REGARDING UNAUDITED INTERIM FINANCIAL INFORMATION - April 30, 2010

Attached files

file filename
10-Q - FORM 10-Q - BARNES GROUP INCd10q.htm
EX-32 - CERTIFICATION PURSUANT TO SECTION 906 - BARNES GROUP INCdex32.htm
EX-31.2 - CERTIFICATION PURSUANT TO SECTION 302 - BARNES GROUP INCdex312.htm
EX-10.2 - SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN - BARNES GROUP INCdex102.htm
EX-10.4 - CONSULTING AGREEMENT BETWEEN BARNES GROUP INC. AND FRANCIS C. BOYLE - BARNES GROUP INCdex104.htm
EX-31.1 - CERTIFICATION PURSUANT TO SECTION 302 - BARNES GROUP INCdex311.htm
EX-10.5 - CONSULTING AGREEMENT BETWEEN BARNES GROUP INC. AND SIGNE S. GATES - BARNES GROUP INCdex105.htm
EX-10.3 - RETIREMENT BENEFIT EQUALIZATION PLAN - BARNES GROUP INCdex103.htm

Exhibit 15

April 30, 2010

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We are aware that our report dated April 30, 2010 on our review of interim financial information of Barnes Group Inc. for the three-month periods ended March 31, 2010 and March 31, 2009 and included in the Company’s quarterly report on Form 10-Q for the quarter ended March 31, 2010 is incorporated by reference in its Registration Statement on Form S-8 (Nos. 002-56437, 333-27339, 333-88518, 333-133597, 333-140922, 333-150741 and 333-154701).

 

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Hartford, Connecticut

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