Ford Motor Credit (FCZ) 10-Q 2006 Q2 Quarterly report

Exhibit 15

August 4, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re: Ford Motor Credit Company Registration Statements

Nos. 333-131062 and 333-132557 on Form S-3

Commissioners:

We are aware that our report dated August 4, 2006 on our review of interim financial information of Ford Motor Credit Company for the three-month and six-month periods ended June 30, 2006 and 2005 and included in the Company's quarterly report on Form 10-Q for the quarter ended June 30, 2006 is incorporated by reference in the aforementioned Registration Statements.

Very truly yours,

/s/ PricewaterhouseCoopers LLP