(a) On October 7, 2016, following a competitive process
undertaken by the Audit Committee of the Board of Directors (the
“Audit Committee”) of Masonite International Corporation
(“Masonite” or the “Company”), the Audit Committee approved
the selection of Ernst Young LLP (“EY”) to serve as Masonite’s
independent registered public accounting firm for the fiscal year
ending December 31, 2017 (“Fiscal Year 2017”), subject to the
approval of the Company’s shareholders. At the same time, the
Audit Committee approved the dismissal of Deloitte Touche LLP
(“Deloitte”) (Masonite’s independent registered public
accounting firm for the fiscal year ending January 1, 2017
(“Fiscal Year 2016”), and prior years). Deloitte’s dismissal
became effective upon the completion of Deloitte’s audit of
Masonite’s consolidated financial statements for Fiscal Year
2016 and the filing of the related Annual Report on Form 10-K.
Per PCAOB requirements, the Deloitte signing partner was
scheduled to rotate following the audit of the Company’s Fiscal
Year 2016 consolidated financial statements. The Audit Committee
initiated its competitive process to coincide with this rotation
and invited several firms to participate, including Deloitte. On
March 1, 2017, Masonite filed its Form 10-K for Fiscal Year 2016,
indicating that Deloitte’s term as Masonite’s independent
registered public accounting firm has ended.

The reports of Deloitte on the Company’s consolidated financial
statements for Fiscal Year 2016 and the fiscal year ended January
3, 2016 (“Fiscal Year 2015”) did not contain an adverse opinion
or a disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles. During
Fiscal Years 2016 and 2015 and the subsequent interim period
through March 1, 2017, there were (i) no “disagreements” as
that term is defined in Item 304 (a)(1)(iv) of Regulation S-K
with Deloitte on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or
procedure, which disagreement(s), if not resolved to the
satisfaction of Deloitte would have caused Deloitte to make
reference to the subject matter of the disagreement(s) in
connection with its report on Masonite’s consolidated financial
statements for such years, and (ii) no reportable events as that
term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided a copy of the foregoing disclosures to
Deloitte and requested that Deloitte furnish Masonite with a
letter addressed to the Securities and Exchange Commission
stating whether Deloitte agrees with the above statements and, if
not, stating the respects in which it does not agree. A copy of
Deloitte’s letter, dated March 1, 2017, is filed as Exhibit 16.1
to this Current Report on Form 8-K.

(b) During Fiscal Years 2016 and 2015 and the subsequent interim
period through March 1, 2017, neither Masonite nor anyone acting
on its behalf consulted with EY, regarding either (i) the
application of accounting principles to a specified transaction,
either completed or proposed; or the type of audit opinion that
might be rendered on Masonite’s consolidated financial
statements, and neither a written report nor oral advice was
provided to Masonite that EY concluded was an important factor
considered by Masonite in reaching a decision as to the
accounting, auditing or financial reporting issue; or (ii) any
matter that was either the subject of a disagreement, as that
term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a
reportable event, as that term is defined in Item 304(a)(1)(v) of
Regulation S-K.