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Exhibit 10.45
 
 
 
[HARMAN LETTERHEAD]

August 25, 2008

Mr. Kevin Brown
350 Tierra Mar Lane
Sarasota, FL 34242

Dear Kevin:

This letter amends the letter agreement dated May 2, 2008 between you and Harman
International Industries, Inc. and its subsidiaries (the "Letter Agreement") by
inserting the following new paragraph at the end of Section 5 of the Letter
Agreement:

Tax Issues and Reporting.  The subject matter of this Agreement involves complex
and substantial tax considerations.  You acknowledge that you have been afforded
adequate opportunity to consult and have consulted with your own tax advisor
with respect to this Agreement.  The Company makes no warranties or
representations whatsoever to you regarding the tax consequences of any item of
compensation subject to this Agreement.  You acknowledge and agree that you
shall be solely responsible for any taxes imposed on you with respect to any
item of compensation subject to this Agreement and that you shall hold the
Company, its officers, directors and employees harmless from any liability
arising from any taxes incurred by you in connection with this Agreement.  The
Company agrees that it will not delay payment of any amount pursuant to Section
4 of this Agreement and will file any tax returns, including information
reporting statements, consistent with that determination.

All parties agree to treat the above paragraph as if it had been originally a
part of the Letter Agreement.

HARMAN INTERNATIONAL INDUSTRIES, INC.
         
By:
/s/ Edwin C. Summers
 
08/26/08
   
Edwin C. Summers
 
Date
           
Foregoing read, understood and agreed to:
         
By:
/s/ Kevin Brown
 
08/25/08
   
Kevin Brown
 
Date
 

 
 

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