January 18, 2008
 
 

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
 
Gentlemen:
 

We have read Item 4.01 of Form 8-K dated January 18, 2008 of Invesco Ltd. (successor to Invesco PLC) and are in agreement with the statements contained therein.

/s/ Ernst & Young LLP

London