EXHIBIT 15.1
LETTER FROM INDEPENDENT ACCOUNTANTS REGARDING UNAUDITED INTERIM FINANCIAL
INFORMATION
Northrop Grumman Corporation
Los Angeles, California
We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited
interim financial information of Northrop Grumman Corporation and
subsidiaries for the periods ended March 31, 2000 and 1999, as indicated in
our report dated April 24, 2000, except for the discontinued operations
footnote, as to which the date is July 24, 2000, for the periods ended June
30, 2000 and 1999, as indicated in our report dated July 24, 2000, for the
periods ended September 30, 2000 and 1999, as indicated in our report dated
October 18, 2000; because we did not perform an audit, we expressed no
opinion on that information.
We are aware that our reports referred to above, which were included in
your Current Report on Form 8-K, dated August 8, 2000 and your Quarterly
Reports on Form 10-Q for the quarters ended June 30, 2000 and September 30,
2000 are being incorporated by reference in the Registration Statement.
We also are aware that the aforementioned reports, pursuant to Rule 436(c)
under the Securities Act of 1933, are not considered a part of the
Registration Statement prepared or certified by an accountant or a report
prepared or certified by an accountant within the meaning of Sections 7 and
11 of the Act.
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Los Angeles, California
November 13, 2000
