EXHIBIT 16
March 28, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Delta Air Lines, Inc.'s Form 8-K/A dated March 28, 2006, and have the following comments:
1. | We agree with the statements made in the first, second, third and fourth paragraphs. |
2. | We have no basis on which to agree or disagree with the statements made in the fifth paragraph. |
Yours truly,
/s/ Deloitte & Touche LLP
Atlanta, Georgia