EXHIBIT 15


March 6, 2003

Board of Directors and Stockholders
Aon Corporation

We are aware of the incorporation by reference in this Registration Statement
(Form S-4) and related Prospectus of Aon Corporation for the registration of
$225,000,000 of 7.375% senior notes due 2012 of our reports dated April 29,
2002 (except for Note 2, as to which the date is August 14, 2002), August 14,
2002 and November 11, 2002 relating to the unaudited condensed consolidated
interim financial statements of Aon Corporation which are included in its
Form 10-Q/A for the quarter ended March 31, 2002 and Form 10-Q for the
quarters ended June 30, 2002 and September 30, 2002.

                                     /s/ Ernst & Young LLP