EX-16.1 28 y97636a2exv16w1.htm RESIGNATION LETTER OF ERNST & YOUNG LLP EX-16.1
 

Exhibit 16.1

                 
(ERNST & YOUNG LOGO)
  •   Ernst & Young LLP   •   Phone: (212) 773-3000
      5 Times Square       www.ey.com
      New York, New York 10036-6530        

August 18, 2004

Mr. David Mitchell
Chief Financial Officer
Macquarie Infrastructure Assets Trust
600 Fifth Avenue
New York, New York 10020

Dear Mr. Mitchell:

This is to confirm that the client-auditor relationship between Macquarie Infrastructure Assets Trust (Commission File Number 333-116244 (in Registration)) and Ernst & Young LLP has ceased.

     
  Very truly yours,
 
 
  (ERNST & YOUNG LLP)
         
 
  cc:   Office of the Chief Accountant
      SECPS Letter File
      Securities and Exchange Commission
      Mail Stop 11-3
      450 Fifth Street, N.W.
      Washington, D.C. 20549

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