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EXHIBIT 15
Ford Motor Credit Company
One American Road
Dearborn, Michigan 48126
We are aware that our reports dated April 14, 2000, July 14, 2000 and
October 17, 2000 accompanying the unaudited interim financial information of
Ford Motor Credit Company and Subsidiaries for the period ending March 31, 2000
and 1999, June 30, 2000 and 1999, and September 30, 2000 and 1999 included in
the Ford Motor Credit Company Quarterly Reports on Form 10-Q for the quarters
ended March 31, 2000, June 30, 2000 and September 30, 2000 will be incorporated
by reference in this Registration Statement on Form S-3. Pursuant to Rule
436(c) under the Securities Act of 1933, these reports should not be considered
a part of the Registration Statement prepared or certified by us within the
meaning of Sections 7 and 11 of the Act.
/s/ PRICEWATERHOUSECOOPERS LLP
Detroit, Michigan
January 2, 2001