Attached files
Exhibit 15.2
November 4, 2010
Beckman Coulter, Inc.
250 S. Kraemer Boulevard
Brea, CA 92821
Re: Registration Statement Nos. 333-166748, 333-155275, 333-156005, 333-24851, 333-37429, 33-31573, 33-41519, 33-51506, 33-66990, 33-66988, 333-69291, 333-59099, 333-69249, 333-69251, 333-162941, 333-72896 and 333-72892
With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated November 4, 2010, related to our review of interim financial information.
Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.
/s/ KPMG LLP
Irvine, California