Exhibit 15





October 11, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Commissioners:

We are aware  that our  report  dated  July 16,  2001 on our  review of  interim
financial  information of Ford Motor Company and Subsidiaries (the "Company") as
of and for the  period  ended  June  30,  2001  and  included  in the  Company's
quarterly  report on Form 10-Q for the  quarter  then ended is  incorporated  by
reference in this Registration Statement dated October 11, 2001.


Very truly yours,


/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Detroit, Michigan