Meritor is committed to good corporate governance. This commitment dates back to the creation of the company in 1997, when Meritor Automotive, Inc. was spun off from Rockwell International Corporation, and continued through the merger of Meritor with Arvin Industries, Inc. in 2000.

The foundations of our corporate governance principles and practices are (i) an independent and engaged board of directors, whose primary responsibility is to Meritor's shareowners, (ii) our commitment to ethical behavior and standards of business conduct, (iii) our system of internal controls and internal audit, and (iv) the accessibility of employees and shareowners to management and the board to report concerns about violations of ethical standards and other issues of business conduct.

To report any concerns you have relating to Meritor's internal controls, accounting or auditing, you can contact the Board's Audit Committee directly, on a confidential basis, by mail or by e-mail. All such communications will be received directly by the Chairman of the Audit Committee.

If you are a shareowner, you can contact the Board directly, on a confidential basis, by mail. All communications made by this means will be received directly by the Chairman of the Corporate Governance and Nominating Committee.

By mail:

Meritor Board of Directors

330 East Maple Road

PMB 335

Birmingham, MI 48009