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EXHIBIT 16.1
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
June 29, 2000
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated June 29, 2000 of Sauer-
Danfoss Inc. filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.
Very truly yours,
Arthur Andersen LLP
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Arthur Andersen LLP
Chicago, IL
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