EXHIBIT 16.1

April 8, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of Steinway Musical Instruments, Inc.’s Form 8-K dated April 8, 2008, and have the following comments:

1. We agree with the statements made in paragraphs two, three and four.

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

	Member of
	Deloitte Touche Tohmatsu