EXHIBIT 16.1



                    [LETTERHEAD OF CIULLA, SMITH & DALE, LLP]


April 22, 2003

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D. C.  20549

Ladies and Gentlemen:

         We have read Item 4 of Tecumseh Products Company's Current Report on
Form 8-K-A dated April 22, 2003 and we agree with the statements made in Section
(a) under the heading "previous independent accountants."


Ciulla, Smith & Dale, LLP
Certified Public Accountants