| Form   |      | Registration No. |      | Purpose                                                                                    |
|--------|--------------------------|------------------|--------------------------|--------------------------------------------------------------------------------------------|
| S-8    |                     | 333-171713       |                     | Amended 2010 Long-Term Incentive Plan                                                      |
| S-8    |                     | 333-164333       |                     | 2010 Long-Term Incentive Plan                                                              |
|   |                     |             |                     |                                                                                       |
| S-3    |                     | 333-163233       |                     | Registration of common stock, preferred stock, warrants and guarantees of debt securities  |
| S-8    |                     | 333-141186       |                     | 2007 Long-Term Incentive Plan                                                              |
| S-3    |                     | 333-143615       |                     | Registration of convertible notes, guarantees and common stock                             |
|   |                     |             |                     |                                                                                       |
| S-3    |                     | 333-134409       |                     | Registration of convertible notes, guarantees and common stock                             |
| S-8    |                     | 333-107913       |                     | Meritor, Inc. Savings Plan                                                                 |
| S-8    |                     | 333-123103       |                     | Meritor, Inc. Hourly Employees Saving Plan                                                 |
| S-3    |                     | 333-58760        |                     | Registration of debt securities                                                            |
| S-8    |                     | 333-49610        |                     | 1997 Long-Term Incentives Plan                                                             |
| S-3    |                     | 333-43118        |                     | Meritor, Inc. 1988 Stock Benefit Plan                                                      |
| S-3    |                     | 333-43116        |                     | Meritor, Inc. 1998 Stock Benefit Plan                                                      |
| S-3    |                     | 333-43112        |                     | Meritor, Inc. Employee Stock Benefit Plan                                                  |
| S-8    |                     | 333-42012        |                     | Employee Stock Benefit Plan, 1988 Stock Benefit Plan, and 1998 Employee Stock Benefit Plan |

| /s/ DELOITTE TOUCHE TOHMATSU AUDITORES INDEPENDENTES |
|------------------------------------------------------|
| DELOITTE TOUCHE TOHMATSU AUDITORES INDEPENDENTES     |
|                                                 |
| Porto Alegre, Brazil                                 |
| May 6, 2011                                          |
|                                                 |

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