EXHIBIT 15.1

     LETTER FROM INDEPENDENT ACCOUNTANTS REGARDING UNAUDITED INTERIM FINANCIAL
                                  INFORMATION

November 20, 2001


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, June 30, 2001 and September 30, 2001, and of Northrop
Grumman Systems Corporation (formerly Northrop Grumman Corporation) and
subsidiaries for the periods ended March 31, 2000, June 30, 2000 and September
30, 2000, as indicated in our reports dated May 10, 2001, July 25, 2001 and
November 5, 2001; 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, June 30, 2001 and September 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