Johnson Controls 10-Q 2007 Q3 Quarterly report

PricewaterhouseCoopers LLP

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Milwaukee WI 53202

Telephone (414) 212 1600

Exhibit 15

August 6, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re: Johnson Controls, Inc. Registration Statement Nos. 33-57685, 33-64703, 333-13525, 333-59594, 333-111192, and 333-130714 on Form S-3 and 33-30309, 33-31271, 33-58092, 33-58094, 333-10707, 333-66073, 333-41564, 333-141578 and 333-117898 on Form S-8.

Commissioners:

We are aware that our report dated August 6, 2007 on our review of interim financial information of Johnson Controls, Inc. (the “Company”) for the three-month and nine-month periods ended June 30, 2007 and 2006 and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2007 is incorporated by reference in the above referenced Registration Statements.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP