TECHNOLOGY FLAVORS & FRAGRANCES INC
EX-10.21
<DOCUMENT>
<TYPE>EX-10.21
<SEQUENCE>3
<FILENAME>j4119_ex10d21.htm
<DESCRIPTION>EX-10.21
<TEXT>
<html>



<head>



<title>EXHIBIT 10</title>



</head>



<body>



<div>



<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<h2 style="margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">EXHIBIT

10.21</font></b></h2>



<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June 21, 2002</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities and Exchange

Commission</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">450 Fifth Street, N.W.</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, D.C.&#160; 20549</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Gentlemen:</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We have read Item 4 of Form 8-K dated June 21, 2002,

of Technology Flavors &amp; Fragrances, Inc. and are in agreement with the

statements contained in the second and third paragraphs. We agree with the

statements in the first paragraph, except that we have no basis to agree or

disagree with the statements related to the Audit Committee, Board of Directors

and BDO Seidman LLP. We have no basis to agree or disagree with the statements

made in the fourth paragraph.</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 1.0in;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; /s/

Ernst &amp; Young LLP</font></p>



<p align="left" style="margin:0in -26.1pt .0001pt 0in;text-align:left;text-indent:.9pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>



<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="display:none;font-size:10.0pt;">1</font></p>





<div align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">



<hr size="2" width="100%" noshade color="gray" align="left">



</font></div>



</div>




<!-- SEQ.=1,FOLIO='',FILE='C:\C2\rfossie\4119_1\t_679170\j4119_ex10d21.htm',USER='rfossie',CD='Jun 21 17:08 2002' -->
</body>



</html>

</TEXT>
</DOCUMENT>
