Exhibit 15.1
May 5, 2006
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners
We are aware that our report dated May 2, 2006 on our review of interim financial information of MasterCard Incorporated for the three month periods ended March 31, 2006 and 2005 is included in its Amendment No. 6 to Registration Statement on Form S-1 dated May 5, 2006.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP