Exhibit 15
| Deloitte & Touche LLP | ||||
| 50 Fremont Street | ||||
| San Francisco, CA 94105-2230 | ||||
| USA | ||||
| Tel: +1 415 783 4000 | ||||
| Fax: +1 415 783 4329 | ||||
| www. deloitte.com | ||||
September 1, 2005
The Gap, Inc.
Two Folsom Street
San Francisco, California 94105
We have made reviews, in accordance with the standards of the Public Company Accounting Oversight Board (United States), of the unaudited interim financial information of The Gap, Inc. and subsidiaries for the periods ended July 30, 2005 and July 31, 2004, as indicated in our report dated September 1, 2005 (which report included an explanatory paragraph relating to the restatements discussed in Note 2); 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 July 30, 2005, is incorporated by reference in Registration Statements No. 2-72586, No. 2-60029, No. 33-39089, No. 33-40505, No. 33-54686, No. 33-54688, No. 33-54690, No. 33-56021, No. 333-00417, No. 333-12337, No. 333-36265, No. 333-68285, No. 333-72921, No. 333-76523, No. 333-47508, No. 333-59292, No. 333-88470, No. 333-90414, No. 333-103128, and No. 333-105934 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 Statement 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 |
San Francisco, California |
