Exhibit 16.1

Deloitte.

Deloitte & Touche LLP

Suite 2300

333 Clay Street

Houston, TX 77002-4196 USA

Tel: +1 713 982 2000

Fax: +1 713 982 2001

www.deloitte.com

June 20, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of MAXXAM Inc.’s Form 8-K dated June 20, 2008, 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 paragraph and the fifth paragraph.

Yours truly,

/s/ DELOITTE & TOUCHE LLP

Member of

Deloitte Touche Tohmatsu