Exhibit 15.1
PREFERABILITY LETTER FROM INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
General Cable Corporation
Highland Heights, KY
Dear Directors:
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the
Securities and Exchange Commission for the quarter ended
April 2, 2010, of the facts relating to
General Cable Corporation and
subsidiaries’ (the
“Company”) change in accounting method of valuing
all of its inventories that used the last-in, first-out (
“LIFO”) method to the average-cost method.
We believe, on the basis of the facts so set forth and other information furnished to us by
appropriate officials of
the Company, that the accounting change described in your Form 10-Q is to
an alternative accounting principle that is preferable under the circumstances.
We have not audited any consolidated financial statements of
the Company as of any date or for any
period subsequent to
December 31, 2009. Therefore, we are unable to express, and we do not
express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related
information furnished to us by officials of
the Company, or on the financial position, results of
operations, or cash flows of
the Company as of any date or for any period subsequent to
December
31, 2009.
Yours truly,
