Exhibit 15—Letter Re: Unaudited Interim Financial Information
To the Shareholders and Board of Directors of Goodrich Corporation
We are aware of the incorporation by reference in the following Registration Statements and in their related Prospectuses, of our report dated August 2, 2004, relating to the unaudited condensed consolidated interim financial statements of Goodrich Corporation and subsidiaries which are included in its Form 10-Q for the quarter ended June 30, 2004:
| Registration | ||||||
| Number | Description of Registration Statement | Filing Date | ||||
| 33-49052 | The B.F.Goodrich Company Key Employees’ Stock Option Plan – Form S-8 | June 26, 1992 | ||||
| 333-03293 | The B.F.Goodrich Company Stock Option Plan – Form S-8 | May 8, 1996 | ||||
| 333-19697 | The B.F.Goodrich Company Savings Benefit Restoration Plan – Form S-8 | January 13, 1997 | ||||
| 333-53879 | Directors’ Deferred Compensation Plan – Form S-8 | May 29, 1998 | ||||
| 333-53881 | Rohr, Inc. 1982 Stock Option Plan, Rohr, Inc. 1989 Stock Incentive Plan and Rohr, Inc. 1995 Stock Incentive Plan – Form S-8 | May 29, 1998 | ||||
| 333-76297 | Coltec Industries Inc. 1992 Stock Option Plan Coltec Industries Inc. 1994 Stock Option Plan – Form S-8 | April 14, 1999 | ||||
| 333-77023 | The B.F.Goodrich Company Stock Option Plan – Form S-8 | April 26, 1999 | ||||
| 333-60210 | The B.F. Goodrich Company Stock Option Plan – Form S-8 | May 4, 2001 | ||||
| 333-60208 | The B.F. Goodrich Company Employee Stock Purchase Plan – Form S-8 | May 4, 2001 | ||||
| 333-98165 | Shelf Registration for Debt Securities, Series Preferred Stock, Common Stock, Stock Purchase Contracts and Stock Purchase Units – Form S-3 | August 15, 2002 | ||||
| 333-107866 | Goodrich Corporation Employees’ Savings Plan – Form S-8 | August 12, 2003 | ||||
| 333-107867 | Goodrich Corporation Wage Employees’ Savings Plan – Form S-8 | August 12, 2003 | ||||
| 333-107868 | Goodrich Corporation Savings Plan for Rohr Employees – Form S-8 | August 12, 2003 | ||||
| 333-109247 | Goodrich Corporation Directors’ Deferred Compensation Plan – Form S-8 | September 29, 2003 | ||||
| Charlotte, North Carolina August 2, 2004 | /s/ Ernst & Young LLP | |||||