Exhibit (15)
November 2, 2007
Securities and Exchange Commission
100 F 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; 33-56151; 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; 333-129427; 333-129428; 333-140988; 333-115568; and 333-132139). |
Commissioners:
We are aware that our report dated October 22, 2007, on our review of interim financial information of Ecolab Inc. (the “Company”) for the three and ninth month periods ended September 30, 2007 and 2006 and included in the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2007, is incorporated by reference in its Registration Statements listed above.
Yours very truly,
/s/ PricewaterhouseCoopers LLP |
|
PRICEWATERHOUSECOOPERS LLP | |
Minneapolis, Minnesota |