EXHIBIT 15.1

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 period
ended March 31, 2001 and Northrop Systems (formerly Northrop Grumman
Corporation) and subsidiaries for the period ended March 31, 2000, as indicated
in our report dated May 10, 2001; because we did not perform an audit, we
expressed no opinion on that information.

We are aware that our report referred to above, which was included in Northrop
Grumman Corporation's Quarterly Report on Form 10-Q for the quarter ended March
31, 2001, is being incorporated by reference in this Registration Statement.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is 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.

Deloitte & Touche LLP

Los Angeles, California
May 22, 2001