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EXHIBIT 15
Tenneco Automotive Inc.
We are aware that Tenneco Automotive Inc. has incorporated by reference in the
following Registration Statements its Form 10-Q for the quarter ended September
30, 2000, which includes our report dated October 23, 2000 covering the
unaudited interim financial information contained therein. Pursuant to
Regulations C of the Securities Act of 1933, that report is not considered a
part of the Registration Statements prepared or certified by our firm or a
report prepared or certified by our firm within the meaning of Sections 7 and 11
of the Act.
REGISTRATION NO. FORM
---------------- ----
333-24291............................................ S-3
333-17485............................................ S-8
333-30933............................................ S-8
333-17487............................................ S-8
333-41535............................................ S-8
333-27279............................................ S-8
333-23249............................................ S-8
333-27281............................................ S-8
333-41537............................................ S-8
333-48777............................................ S-8
333-76261............................................ S-8
333-33442............................................ S-8
333-33934............................................ S-8
Very truly yours,
Arthur Andersen LLP