Exhibit 18.2

We have been provided a copy of the Company’s Quarterly Report on Form 10-Q for the period ended March 31, 2006. Note 6 therein describes a change in accounting principle for special tooling amortization from the units of production method to a straight-line method, or an accelerated method if the production volumes for major product programs associated with the special tool are expected to materially decline over the life of the tool. It should be understood that the preferability of one acceptable method of accounting over another for the method applied in amortizing special tools has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-Q, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, the adoption of a preferable accounting principle in conformity with Statement of Financial Accounting Standards No. 154, Accounting Changes and Error Corrections.

We have not audited any financial statements of the Company as of any date or for any period subsequent to December 31, 2005. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.