Exhibit (15)
November 2, 2006
Securities and Exchange Commission
100 Fifth Street, N.E.
Washington, D.C. 20549
RE: Ecolab Inc. Registration Statements on Form S-8 (Registration Nos. 2-60010; 2-74944; 33-1664; 33-41828; 2-90702; 33-18202; 33-55986; 33-56101; 333-95043; 333-109890; 33-26241; 33-34000; 333-56151; 333-18627; 333-109891; 33-39228; 33-56125; 333-70835; 33-60266; 333-95041; 33-65364; 333-18617; 333-79449; 333-40239; 333-95037; 333-50969; 333-58360; 333-97927; 333-115567; 333-115568; and 333-132139).
Commissioners:
We are aware that our report dated October 20, 2006, on our reviews of interim financial information of Ecolab Inc. (the “Company”) as of September 30, 2006 and for the three and nine month periods ended September 30, 2006 and 2005 and included in the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2006, is incorporated by reference in its Registration Statements listed above.
Yours very truly,
/s/PricewaterhouseCoopers LLP |
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PRICEWATERHOUSECOOPERS LLP | |
Minneapolis, Minnesota | |
