Exhibit 15
August 10, 2006
GFI Group Inc.
100 Wall Street
New York, New York
We have made a review, in accordance with the standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim financial information of GFI Group Inc. and subsidiaries for the three-month and six-month periods ended June 30, 2006 and 2005, as indicated in our report dated August 10, 2006; because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended June 30, 2006, is being incorporated by reference in Registration Statement No. 333-122905 on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statements prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
/s/ DELOITTE & TOUCHE LLP
New York, New York