Exhibit 15

KPMG LLP

September 19, 2007

CA, Inc
One CA Plaza
Islandia, NY 11749

Re:   Registration Statement on Form S-8 to be filed on or about September 19, 2007.

With respect to the subject registration statement, we acknowledge our awareness of the use therein of our report dated August 3, 2007 related to our review of interim financial information.

As discussed in Note A, “Basis of Presentation” to the June 30, 2007 consolidated condensed financial statements, effective April 1, 2007, the Company adopted the provisions of Financial Accounting Standards Board (FASB) Interpretation No. 48, Accounting for Uncertainty in Income Taxes – an interpretation of FASB Statement No. 109, which clarifies the accounting for uncertainty in income taxes recognized in an enterprises financial statements.

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

/s/ KPMG LLP

New York, New York