EX-15 2 dex15.htm LETTER REGARDING UNAUDITED INTERIM FINANCIAL INFORMATION Letter Regarding Unaudited Interim Financial Information

EXHIBIT 15

May 8, 2007

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We are aware that our report dated May 8, 2007 on our review of interim financial information of Barnes Group Inc. for the three month periods ended March 31, 2007 and 2006 and included in the Company’s quarterly report on Form 10-Q for the quarter ended March 31, 2007 is incorporated by reference in its Registration Statements on Form S-3 (Nos. 333-104242, 333-129079 and 333-141968) and Form S-8 (Nos. 2-56437, 2-91285, 33-20932, 33-30229, 33-91758, 33-27339, 333-41398, 333-88518, 333-57658, 333-112869, 333-115333, 333-133597 and 333-140922).

Very truly yours,

 

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Hartford, Connecticut