EXHIBIT 15.1

December 18, 2002

Tenneco Automotive Inc.
500 North Field Drive
Lake Forest, IL 60045

     We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited interim
financial information of Tenneco Automotive Inc. and consolidated subsidiaries
for the periods ended June 30, 2002, and September 30, 2002, as indicated in our
reports dated July 22, 2002, and October 21, 2002, respectively; because we did
not perform an audit, we expressed no opinion on that information.

     We are aware that our reports referred to above, which were included in
your Quarterly Reports on Form 10-Q for the quarters ended June 30, 2002, and
September 30, 2002, are being used in this Registration Statement.

     We also are aware that the aforementioned reports, pursuant to Rule 436(c)
under the Securities Act of 1933, are not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP

Chicago, Illinois