Attached files
| file | filename |
|---|---|
| 10-Q - 10-Q - APPLIED INDUSTRIAL TECHNOLOGIES INC | ait9301310q.htm |
| EX-15 - EXHIBIT - APPLIED INDUSTRIAL TECHNOLOGIES INC | a10q93013exhibit15.htm |
| EX-31 - EXHIBIT - APPLIED INDUSTRIAL TECHNOLOGIES INC | a10q93013exhibit31.htm |
| EX-32 - EXHIBIT - APPLIED INDUSTRIAL TECHNOLOGIES INC | a10q93013exhibit32.htm |
| EX-10.3 - EXHIBIT - APPLIED INDUSTRIAL TECHNOLOGIES INC | a10q93013exhibit103.htm |
| EX-10.2 - EXHIBIT - APPLIED INDUSTRIAL TECHNOLOGIES INC | a10q93013exhibit102.htm |
| EX-10.1 - EXHIBIT - APPLIED INDUSTRIAL TECHNOLOGIES INC | a10q93013exhibit101.htm |
| EXCEL - IDEA: XBRL DOCUMENT - APPLIED INDUSTRIAL TECHNOLOGIES INC | Financial_Report.xls |
EXHIBIT 18
November 8, 2013
Applied Industrial Technologies, Inc.
1 Applied Plaza
Cleveland, OH 44115
Dear Sirs/Madams:
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the Securities and Exchange Commission for the quarter ended September 30, 2013, of the facts relating to the change in accounting principle related to the elimination of the one-month reporting lag for your Canadian subsidiary, Applied Industrial Technologies, LP. We believe, on the basis of the facts so set forth and other information furnished to us by appropriate officials of the Company, that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.
We have not audited any consolidated financial statements of Applied Industrial Technologies, Inc. and its consolidated subsidiaries as of any date or for any period subsequent to June 30, 2013. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of Applied Industrial Technologies, Inc. and its consolidated subsidiaries as of any date or for any period subsequent to June 30, 2013.
Yours truly,
/s/ Deloitte & Touche LLP
Cleveland, OH