Exhibit 15

To the Board of Directors and Shareowners of
The May Department Stores Company:

We are aware that The May Department Stores Company has
incorporated by reference in its Registration Statements on Form
S-3 (No. 333-42940, 333-42940-01, 333-71413 and 333-71413-01) and
Form S-8 (No. 33-21415, 33-58985 and 333-76227) its Form 10-Q for
the quarter ended October 28, 2000, which includes our report dated
December 5, 2000 covering the unaudited interim financial
information contained therein.  Pursuant to Regulation C of the
Securities Act of 1933, that report is not considered a part of the
registration statement prepared or certified by our firm or a
report prepared or certified by our firm within the meaning of
Sections 7 and 11 of the Act.

/s/ Arthur Andersen LLP
St. Louis, Missouri
December 5, 2000
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