Exhibit 15.1

Deutsche Bank Aktiengesellschaft
Frankfurt am Main (Germany)

Re: Registration Statement as filed with the Securities and Exchange Commission on October 10, 2006 of Deutsche Bank Aktiengesellschaft, Deutsche Bank Capital Funding LLC VIII and Deutsche Bank Capital Funding Trust VIII

With respect to the subject Registration Statement, we acknowledge our awareness of the incorporation by reference therein of our report dated July 31, 2006 related to our review of the interim consolidated financial information of Deutsche Bank Aktiengesellschaft and subsidiaries for the three month and six month periods ended June 30, 2006.

Pursuant to Rule 436 under the Securities Act of 1933 (the “Act”), such reports are not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or reports prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.

KPMG Deutsche Treuhand-Gesellschaft
Aktiengesellschaft Wirtschaftprüfungsgesellschaft

Frankfurt am Main (Germany)
October 10, 2006