ARM » Topics » CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

This excerpt taken from the ARM 10-K filed Nov 21, 2008.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference of our reports dated November 20, 2008, relating to the consolidated financial statements and financial statement schedule of ArvinMeritor, Inc. (the “Company”) (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the Company’s adoption of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes, an interpretation of FASB Statement No. 109 and recognition of the funded status of its defined benefit pension and other postretirement plans to conform to Statement of Financial Accounting Standards No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans — an amendment of FASB Statements No. 87, 88, 106, and 132(R)), and the effectiveness of the Company’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of the Company for the year ended September 30, 2008, and to the reference to us under the heading "Experts" in the following Registration Statements.
 

Form

Registration No.

Purpose

S-8

333-141186

2007 Long-Term Incentive Plan

S-3

333-143615

Registration of convertible notes, guarantees and common stock

S-3

333-134409

Registration of convertible notes, guarantees and common stock

S-8

333-107913

ArvinMeritor, Inc. Savings Plan

S-8

333-123103

ArvinMeritor, Inc. Hourly Employees Saving Plan

S-3

333-58760

Registration of debt securities

S-8

333-49610

1997 Long-Term Incentives Plan

S-3

333-43118

ArvinMeritor, Inc. 1988 Stock Benefit Plan

S-3

333-43116

ArvinMeritor, Inc. 1998 Stock Benefit Plan

S-3

333-43112

ArvinMeritor, Inc. Employee Stock Benefit Plan

S-8

333-42012

Employee Stock Benefit Plan, 1988 Stock Benefit Plan, and 1998 Employee Stock Benefit Plan


/s/ DELOITTE & TOUCHE LLP
    DELOITTE & TOUCHE LLP

 

 

Detroit, Michigan

November 20, 2008

This excerpt taken from the ARM 10-K filed Nov 19, 2007.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We consent to the incorporation by reference of our reports dated November 16, 2007, relating to the consolidated financial statements and financial statement schedule of ArvinMeritor, Inc. (the “Company”) (which report expresses an unqualified opinion and includes an explanatory paragraph regarding the recognition of the funded status of the Company’s defined benefit pension and other postretirement plans), and the effectiveness of the Company’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of the Company for the year ended September 30, 2007, and to the reference to us under the heading "Experts" in the following Registration Statements.

      Form           Registration No.           Purpose
S-8 333-141186 2007 Long-Term Incentive Plan
S-3 333-143615 Registration of convertible notes, guarantees and common stock
S-3 333-134409 Registration of convertible notes, guarantees and common stock
S-8 333-107913 ArvinMeritor, Inc. Savings Plan
S-8 333-123103 ArvinMeritor, Inc. Hourly Employees Saving Plan
S-3 333-58760 Registration of debt securities
S-8 333-49610 1997 Long-Term Incentives Plan
S-3 333-43118 Arvin Industries, Inc. 1988 Stock Benefit Plan
S-3 333-43116 Arvin Industries, Inc. 1998 Stock Benefit Plan
S-3 333-43112 Arvin Industries, Inc. Employee Stock Benefit Plan
S-8 333-42012 Employee Stock Benefit Plan, 1988 Stock Benefit Plan, and 1998 Employee Stock Benefit Plan


/s/ DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP

Detroit, Michigan
November 16, 2007


This excerpt taken from the ARM 8-K filed Jun 8, 2007.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference of our report dated November 17, 2006 (June 7, 2007, as to the effect of discontinued operations as discussed in Note 3) relating to the consolidated financial statements and financial statement schedule (which report expresses an unqualified opinion) of ArvinMeritor, Inc., appearing in this Current Report on Form 8-K of ArvinMeritor, Inc. for the year ended September 30, 2006.

 

 

 

 

 

Form

 

Registration No.

 

Purpose


 


 


 

 

 

 

 

S-8

 

333-141186

 

2007 Long-Term Incentives Plan

 

 

 

 

 

S-3

 

333-134409

 

Registration of convertible notes, guarantees and common stock

 

 

 

 

 

S-8

 

333-107913

 

ArvinMeritor, Inc. Savings Plan

 

 

 

 

 

S-3

 

333-58760

 

Registration of debt securities

 

 

 

 

 

S-8

 

333-123103

 

ArvinMeritor, Inc. Hourly Employees Savings Plan

 

 

 

 

 

S-3

 

333-43118

 

Arvin Industries, Inc. 1988 Stock Benefit Plan

 

 

 

 

 

S-3

 

333-43116

 

Arvin Industries, Inc. 1998 Stock Benefit Plan

 

 

 

 

 

S-3

 

333-43112

 

Arvin Industries, Inc. Employee Stock Benefit Plan

 

 

 

 

 

S-8

 

333-42012

 

Employee Stock Benefit Plan, 1988 Stock Benefit Plan, and 1998 Employee Stock Benefit Plan


 

/s/ Deloitte & Touche LLP


Deloitte & Touche LLP

 

Detroit, Michigan

June 7, 2007


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