Exhibit 16

May 9, 2006

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

Gentlemen:

We have read Item 4.01 of Form 8-K dated May 9, 2006 of the Eaton Personal Investment Plan, and are in agreement with the portion of the first sentence of the first paragraph related to the dismissal of Ernst & Young LLP and the statements contained in paragraphs 3 and 5 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP