Attached files

file filename
EX-21 - EXHIBIT 21 - LIST OF SUBSIDIARIES - READING INTERNATIONAL INCexhibit21.htm
EX-23.2 - EXHIBIT 23.2 - CONSENT OF PWC - READING INTERNATIONAL INCexhibit23_2.htm
EX-31.1 - EXHIBIT 31.1 - CERTIFICATION - READING INTERNATIONAL INCexhibit31_1.htm
EX-23.1 - EXHIBIT 23.1 - CONSENT OF DELOITTE & TOUCHE - READING INTERNATIONAL INCexhibit23_1.htm
EX-31.2 - EXHIBIT 31.2 - CERTIFICATION - READING INTERNATIONAL INCexhibit31_2.htm
EX-32.1 - EXHIBIT 32.1 - CERTIFICATION - READING INTERNATIONAL INCexhibit32_1.htm
EX-32.2 - EXHIBIT 32.2 - CERTIFICATION - READING INTERNATIONAL INCexhibit32_2.htm
EX-23.3 - EXHIBIT 23.3 - CONSENT OF KPMG - READING INTERNATIONAL INCexhibit23_3.htm
10-K - FORM 10-K - READING INTERNATIONAL INCform10k.htm
EXHIBIT 18


March 12, 2010

Reading International, Inc.
500 Citadel Drive, Suite 300
Commerce, CA  90040

Dear Sirs/Madams:

We have audited the consolidated financial statements of Reading International, Inc. and subsidiaries (the “Company”) as of December 31, 2009 and 2008 and for each of the three years in the period ended December 31, 2009, included in your Annual Report on Form 10-K to the Securities and Exchange Commission and have issued our report thereon dated March 12, 2010, which expresses an unqualified opinion.  Note 10 to such consolidated financial statements contains a description of your change in the date of your annual goodwill impairment test for one reporting unit during the year ended December 31, 2009.  In our judgment, such change is to an alternative accounting principle that is preferable under the circumstances.

Yours truly,

 
/s/    DELOITTE & TOUCHE LLP 
 
Los Angeles, California
March 12, 2010