Attached files

file filename
EX-12 - EX-12 - TENNECO INCc63794exv12.htm
EX-32.1 - EX-32.1 - TENNECO INCc63794exv32w1.htm
EX-31.1 - EX-31.1 - TENNECO INCc63794exv31w1.htm
EX-10.3 - EX-10.3 - TENNECO INCc63794exv10w3.htm
EX-31.2 - EX-31.2 - TENNECO INCc63794exv31w2.htm
EXCEL - IDEA: XBRL DOCUMENT - TENNECO INCFinancial_Report.xls
10-Q - FORM 10-Q - TENNECO INCc63794e10vq.htm
EXHIBIT 15.1
 
May 6, 2011
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Commissioners:
 
We are aware that our report dated May 6, 2011 on our review of interim financial information of Tenneco Inc. for the three month periods ended March 31, 2011 and 2010 and included in the Company’s quarterly report on Form 10-Q for the quarter ended March 31, 2011 is incorporated by reference in Registration Statement Nos. 333-17485, 333-30933, 333-17487, 333-41535, 333-27279, 333-23249, 333-27281, 333-41537, 333-48777, 333-76261, 333-33442, 333-33934, 333-58056, 333-101973, 333-113705, 333-142475, 333-142473 and 333-159358 on Form S-8 and Registration Statement Nos. 333-24291 and 333-159305 on Form S-3.
 
With respect to the unaudited financial information of Tenneco Inc. for the three-month periods ended March 31, 2011 and 2010, PricewaterhouseCoopers LLP reported that they have applied limited procedures in accordance with professional standards for a review of such information. The separate report of PricewaterhouseCoopers states that they did not audit and do not express an opinion on that unaudited financial information. Accordingly, the degree of reliance on the report of PricewaterhouseCoopers LLP on such information should be restricted in light of the limited nature of the review procedures applied and because that report is not subject to the liability provisions of Section 11 of the Securities Act of 1933 as such report is not a “report” or a “part” of the registration statement prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Securities Act of 1933.
 
Very truly yours,
 
/s/PricewaterhouseCoopers LLP