Lockheed Martin (LMT) 10-Q 2017 Q1 Quarterly report

Exhibit 15

Acknowledgment of Ernst & Young LLP,

Independent Registered Public Accounting Firm

Board of Directors

Lockheed Martin Corporation

We are aware of the incorporation by reference of our report dated April 26, 2017, relating to the unaudited consolidated interim financial statements of Lockheed Martin Corporation that is included in its Form10-Q for the quarter ended March 26, 2017, in the following Registration Statements of Lockheed Martin Corporation:

● 33-58079 and33-58097 on FormS-8, each dated March 15, 1995;

● 33-63155 on FormS-8, dated October 3, 1995;

● 33-58083 on FormS-8 (Post-Effective Amendment No. 1), dated January 22, 1997;

● 333-20117 and333-20139 on FormS-8, each dated January 22, 1997;

● 333-27309 on FormS-8, dated May 16, 1997;

● 333-37069 on FormS-8, dated October 2, 1997;

● 333-40997 on FormS-8, dated November 25, 1997;

● 333-58069 on FormS-8, dated June 30, 1998;

● 333-92197 on FormS-8, dated December 6, 1999;

● 333-92363 on FormS-8, dated December 8, 1999;

● 333-78279 on FormS-8 (Post-Effective Amendments No. 2 and 3), each dated August 3, 2000;

● 333-56926 on FormS-8, dated March 12, 2001;

● 333-105118 on FormS-8, dated May 9, 2003;

● 333-113769,333-113770,333-113771,333-113772, and333-113773 on FormS-8, each dated March 19, 2004;

● 333-115357 on FormS-8, dated May 10, 2004;

● 333-127084 on FormS-8, dated August 1, 2005;

● 333-146963 on FormS-8, dated October 26, 2007;

● 333-155687 on FormS-8, dated November 25, 2008;

● 333-162716 on FormS-8, dated October 28, 2009;

● 333-155684 on FormS-8 (Post-Effective Amendment No. 1), dated August 23, 2011;

● 333-176440 on FormS-8, dated August 23, 2011;

● 333-188118 on FormS-8, dated April 25, 2013;

● 333-195466 on FormS-8, dated April 24, 2014 and July 23, 2014 (Post-Effective Amendment No.1);

● 333-197577 on FormS-3, dated July 23, 2014; and

● 333-199570 on FormS-3, dated October 23, 2014.

/s/ Ernst & Young LLP

McLean, Virginia

April 26, 2017