EXHIBIT 16.1

Deloitte

Deloitte & Touche LLP

Suite 900

600 Renaissance Center

Detroit, MI 48243-1895

USA

Tel: +1 313 396 3000

Fax: +1 313 396 3618

www.deloitte.com

February 12, 2009

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of BorgWarner Inc.’s Form 8-K/A dated February 12, 2009, and have the following comments:

1. We agree with the statements made in the second, third and fourth paragraphs.

2. We have no basis on which to agree or disagree with the statements made in the first and fifth paragraphs.

Yours truly,

/s/ Deloitte & Touche LLP