EXHIBIT 15.1


             [Letterhead of Deloitte & Touche LLP, Atlanta, Georgia]


February 13, 2004

Delta Air Lines, Inc.
Atlanta, Georgia

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 Delta Air Lines, Inc. and subsidiaries for the periods ended
March 31, 2003 and 2002, June 30, 2003 and 2002, and September 30, 2003 and
2002, as indicated in our reports dated April 17, 2003, August 8, 2003, and
November 12, 2003, 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 your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 2003, June 30,
2003, and September 30, 2003, are being incorporated by reference in this
Registration Statement on Form S-4.

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