EXHIBIT 15










May 29, 2003




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

Commissioners:

     We are aware that our report  dated April 16, 2003 on our review of interim
financial  information  of Ford Motor Company (the  "Company") as of and for the
periods ended March 31, 2003 and 2002,  and included in the Company's  Quarterly
Report on Form 10-Q for the quarter  ended March 31, 2003,  is  incorporated  by
reference in its Registration Statement dated May 30, 2003.

Yours very truly,

/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Detroit, Michigan