[PRICEWATERHOUSECOOPERS LOGO & LETTERHEAD]
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Commissioners:
We have read the statements made by TFM, S.A. de C.V. (TFM) and Grupo Transportación Ferroviaria
Mexicana, S.A. de C.V. (Grupo TFM), which we understand were filed with the Commission, pursuant to
Item 4.01 of
Form 8-K, as part of each of TFM’s and Grupo TFM’s
Form 8-K report dated
July 26,
2005. We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers
PricewaterhouseCoopers, S.C.