EXHIBIT 15
The Board of Directors and Shareholders
Ryder System, Inc.:
We acknowledge our awareness of the incorporation by reference in the following Registration Statements of our report dated July 26, 2005, related to our review of interim financial information:
Form S-3:
• | Registration Statement No. 33-1623 covering $500,000,000 aggregate principal amount of debt securities. | |||
• | Registration Statement No. 33-13962 covering $500,000,000 aggregate principal amount of debt securities. | |||
• | Registration Statement No. 33-20359 covering $1,000,000,000 aggregate principal amount of debt securities. | |||
• | Registration Statement No. 33-58667 covering $800,000,000 aggregate principal amount of debt securities. | |||
• | Registration Statement No. 333-63049 covering $800,000,000 aggregate principal amount of debt securities. | |||
• | Registration Statement No. 333-108391 covering $800,000,000 aggregate amount of securities. |
Form S-8:
• | Registration Statement No. 33-20608 covering the Ryder System Employee Stock Purchase Plan. | |||
• | Registration Statement No. 33-4333 covering the Ryder Employee Savings Plan. | |||
• | Registration Statement No. 1-4364 covering the Ryder System Profit Incentive Stock Plan. | |||
• | Registration Statement No. 33-69660 covering the Ryder System, Inc. 1980 Stock Incentive Plan. | |||
• | Registration Statement No. 33-63990 covering the Ryder System, Inc. Directors Stock Plan. | |||
• | Registration Statement No. 33-58001 covering the Ryder System, Inc. Employee Savings Plan A. | |||
• | Registration Statement No. 33-58003 covering the Ryder System, Inc. Employee Savings Plan B. | |||
• | Registration Statement No. 33-61509 covering the Ryder System, Inc. Stock for Merit Increase Replacement Plan. | |||
• | Registration Statement No. 33-62013 covering the Ryder System, Inc. 1995 Stock Incentive Plan. | |||
• | Registration Statement No. 333-19515 covering the Ryder System, Inc. 1997 Deferred Compensation Plan. | |||
• | Registration Statement No. 333-26653 covering the Ryder System, Inc. Board of Directors Stock Award Plan. | |||
• | Registration Statement No. 333-57593 covering the Ryder System, Inc. Stock Purchase Plan for Employees. | |||
• | Registration Statement No. 333-57595 covering the Ryder System, Inc. 1995 Stock Incentive Plan. | |||
• | Registration Statement No. 333-69626 covering the Ryder System, Inc. 1995 Stock Incentive Plan. | |||
• | Registration Statement No. 333-69628 covering the Ryder System, Inc. Directors Stock Plan. | |||
• | Registration Statement No. 333-108364 covering the Ryder System, Inc. Board of Directors Stock Award Plan. | |||
• | Registration Statement No. 333-124828 covering the Ryder System, Inc. 2005 Equity Compensation Plan and Ryder System, Inc. Stock Purchase Plan for Employees |
Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not considered a part of a 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 the Act.
/s/ KPMG LLP
Miami, Florida
July 28, 2005