EXHIBIT 15

               LETTER FROM INDEPENDENT ACCOUNTANTS
        REGARDING UNAUDITED INTERIM FINANCIAL INFORMATION


Northrop Grumman Corporation
Los Angeles, California

We have made a review, in accordance with standards established
by the American Institute of Certified Public Accountants, of the
unaudited interim financial information of Northrop Grumman
Corporation and subsidiaries for the periods ended March 31, 2001
and June 30, 2001, and of Northrop Grumman Systems Corporation
(formerly Northrop Grumman Corporation) and subsidiaries for the
periods ended March 31, 2000 and June 30, 2000, as indicated in
our reports dated May 10, 2001 and July 25, 2001, respectively;
because we did not perform an audit, we expressed no opinion on
that information.

We are aware that our reports referred to above, which were
included in Northrop Grumman Corporation's Quarterly Reports on
Form 10-Q for the quarters ended March 31, 2001 and June 30,
2001, are being incorporated by reference in this Registration
Statement.

We also are aware that the aforementioned reports, pursuant to
Rule 436(c) under the Securities Act of 1933, are not considered
a part of the Registration Statement prepared or certified by an
accountant or a report prepared or certified by an accountant
within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP

Deloitte & Touche LLP
Los Angeles, California
August 10, 2001