Johnson Controls 10-Q 2009 Q2 Quarterly report

Exhibit 15

May 11, 2009

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, 333-130714, 333-155802, and 333-157502 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 May 4, 2009 on our review of interim financial information of Johnson Controls, Inc. (the “Company”) as of and for the three-month and six-month periods ended March 31, 2009 and 2008 and included in the Company’s quarterly report on Form 10-Q for the quarter ended March 31, 2009 is incorporated by reference in the above referenced Registration Statements.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP