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8-K/A - 8-K/A - AXIALL CORP/DE/a11-2651_48ka.htm

 

Exhibit 16.1

 

March 25, 2011

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-7561

 

Dear Sirs/Madams:

 

We have read Item 4.01 of Georgia Gulf Corporation’s Form 8-K/A dated March 25, 2011, and have the following comments:

 

1.               We agree with the statements made in Item 4.01 (a).

 

2.               We have no basis on which to agree or disagree with the statements made in Item 4.01(b).

 

Yours truly,

 

/s/ Deloitte & Touche LLP