August 9, 2006

Exhibit 15

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re: Johnson Controls, Inc. Registration Statement Nos. 33-57685, 33-64703, 333-13525, 333-59594, 333-111192, and 333-130714 on Form S-3 and 33-30309, 33-31271, 33-58092, 33-58094, 333-10707, 333-66073, 333-41564, and 333-117898 on Form S-8.

Commissioners:

We are aware that our report dated August 9, 2006 on our review of interim financial information of Johnson Controls, Inc. (the “Company”) for the three and nine month periods ended June 30, 2006 and 2005 and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2006 is incorporated by reference in the above referenced Registration Statements.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP