MERITOR, INC. - FORM 10-K/A - EX-23.D - CONSENT OF DELOITTE TOUCHE TOHMATSU AUDITORES INDEPENDENTES - June 25, 2010

Attached files

file filename
10-K/A - ANNUAL REPORT AMENDMENT - MERITOR, INC.arvinmeritor_10ka.htm
EX-31.A - CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13A-14(A) - MERITOR, INC.exhibit31-a.htm
EX-32.B - CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13A-14(B) - MERITOR, INC.exhibit32-b.htm
EX-32.A - CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13A-14(B) - MERITOR, INC.exhibit32-a.htm
EX-31.B - CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13A-14(A) - MERITOR, INC.exhibit31-b.htm


CONSENT OF INDEPENDENT AUDITORS
 
We consent to the incorporation by reference of our report dated May 11, 2010, relating to the financial statements of Master Sistemas Automotivos Ltda. as of December 31, 2008 and for the years ended December 31, 2008 and 2007 (which report expresses an unqualified opinion and includes explanatory paragraph relating to the transition date for the adoption of the new accounting practices introduced by Brazilian Law 11.638/07 and Provisional Act 449/08 as of January 1, 2008) and our report dated May 11, 2010, relating the financial statements of Suspensys Sistemas Automotivos Ltda. as of December 31, 2008 and for the years ended December 31, 2008 and 2007 (which report expresses an unqualified opinion and includes explanatory paragraphs relating to: the differences between accounting practices adopted in Brazil and accounting principles generally accepted in the United States of America; and, the transition date for the adoption of the new accounting practices introduced by Brazilian Law 11.638/07 and Provisional Act 449/08 as of January 1, 2008), appearing in Item 15 of Amendment No. 2 to the Annual Report on Form 10-K/A of ArvinMeritor, Inc. for the year ended September 27, 2009 in the following Registration Statements:
 
     Form      Registration No.      Purpose
  S-8   333-164333   2010 Long-Term Incentive Plan
  S-3   333-163233   Registration of common stock, preferred stock, warrants and guarantees of debt securities
S-8 333-141186 2007 Long-Term Incentive Plan
S-3 333-143615 Registration of convertible notes, guarantees and common stock
S-3 333-134409 Registration of convertible notes, guarantees and common stock
S-8 333-107913 ArvinMeritor, Inc. Savings Plan
S-8 333-123103   ArvinMeritor, Inc. Hourly Employees Saving Plan
S-3 333-58760 Registration of debt securities
S-8 333-49610 1997 Long-Term Incentives Plan
S-3 333-43118 ArvinMeritor, Inc. 1988 Stock Benefit Plan
S-3 333-43116 ArvinMeritor, Inc. 1998 Stock Benefit Plan
S-3   333-43112 ArvinMeritor, Inc. Employee Stock Benefit Plan
S-8 333-42012 Employee Stock Benefit Plan, 1988 Stock Benefit Plan, and 1998
Employee Stock Benefit Plan
 

/s/ DELOITTE TOUCHE TOHMATSU AUDITORES INDEPENDENTES
DELOITTE TOUCHE TOHMATSU AUDITORES INDEPENDENTES
 
Porto Alegre, Brazil
May 11, 2010
 

MERITOR, INC. Reports