Exhibit (15)


May 2, 1997


USG Corporation
125 South Franklin Street
Chicago, Illinois  60606



Gentlemen:

We are aware that USG Corporation has  incorporated by reference into previously
filed  Registration  Statement  Numbers  33-40136  and  33-64217 on Form S-3 and
33-22930,  33-52573,  33-52715,  33-63554 and 33-65383 on Form S-8 its Form 10-Q
for the quarter ended March 31, 1997,  which includes our report dated April 21,
1997, covering the unaudited condensed financial  information contained therein.
Pursuant to Regulation C of the  Securities  Act of 1933,  these reports are not
considered  a part of the  registration  statement  prepared or certified by our
firm or reports prepared or certified by our firm within the meaning of Sections
7 and 11 of the Act.


Very truly yours,


/s/ Arthur Andersen LLP
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ARTHUR ANDERSEN LLP