Awareness Letter from Deloitte & Touche LLP to TreeHouse Foods, Inc. Regarding Interim Financial Information

Summary

Deloitte & Touche LLP has sent this letter to the Board of Directors and Stockholders of TreeHouse Foods, Inc. to confirm their review of the company's unaudited interim financial information for the periods ending June 30, 2006 and 2005. The letter clarifies that Deloitte did not perform a full audit and therefore does not express an opinion on the information. It also notes that their report is referenced in TreeHouse Foods' SEC filings but is not considered part of the registration statement as defined by securities law.

EX-10.18 2 c07783exv10w18.htm AWARENESS LETTER exv10w18

Exhibit 10.18

To the Board of Directors and Stockholders of
TreeHouse Foods, Inc.
Westchester, Illinois

We have made a review, in accordance with the standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim financial information of TreeHouse Foods, Inc. and subsidiaries for the periods ended June 30, 2006 and 2005, as indicated in our report dated August 14, 2006; because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended June 30, 2006, is incorporated by reference in Registration Statement No. 333-126161 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

DELOITTE & TOUCHE LLP
Chicago, Illinois
August 14, 2006