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8-K - FORM 8-K - BRUNSWICK CORPbc2014-auditorappointment8.htm


February 6, 2014
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7561
 
Ladies and Gentlemen:
 
We have read Item 4.01 of Form 8-K dated February 6, 2014, of Brunswick Corporation and are in agreement with the statements contained in the second and third paragraphs on page 1 therein. We have no basis to agree or disagree with the other statements of the registrant contained therein.
/s/ Ernst & Young LLP