Item 4.01. Changes in Registrant's Certifying Accountant.

b. The Audit Committee of the Board of Directors (the "Audit Committee") of Superior Industries International, Inc., a California corporation (the "Company"), has conducted a competitive process to select a firm to serve as the Company's independent registered public accounting firm for the fiscal year ending December 27, 2009. As a result of this selection process and following careful deliberation, the Audit Committee approved the engagement of Deloitte & Touche LLP ("D&T") and on May 29, 2009, the Company engaged D&T as its independent registered public accounting firm for the fiscal year ending December 27, 2009.

During the two fiscal years ended December 28, 2008 and the subsequent interim period prior to engaging D&T, neither the Company nor anyone acting on behalf of the Company, consulted D&T regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; or (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

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