Exhibit 15 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Ford Motor Credit Company Registration Statements Nos. 333-91953, 333-92595, 333-45015, 333-86832 and 333-107955 on Form S-3 Commissioners: We are aware that our report dated August 5, 2004 on our review of interim financial information of Ford Motor Credit Company for the three and six-month periods ended June 30, 2004 and 2003 and included in the Company's quarterly report on Form 10-Q for the quarter ended June 30, 2004 is incorporated by reference in the aforementioned Registration Statements. /s/ PRICEWATERHOUSECOOPERS LLP Detroit, Michigan August 5, 2004 -39-