Attached files
file | filename |
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8-K/A - MIDDLEBY CORP. FORM 8-K/A - MIDDLEBY CORP | form8ka.htm |
May 24, 2012
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Deloitte & Touche LLP
111 S. Wacker Drive
Chicago, IL 60606
USA
Tel: +1 312 486 1000
Fax: +1 312 486 1486
www.deloitte.com
|
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of The Middleby Corporation’s Current Report on Form 8-K/A dated May 24, 2012, and have the following comments:
1. We agree with the statements made in the first, third, fourth, fifth, sixth, and seventh paragraphs.
2. We have no basis on which to agree or disagree with the statements made in the second paragraph.
Yours truly,