EXHIBIT 15.0

December 16, 2002


The Gymboree Corporation:

We have made reviews, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of The Gymboree Corporation and subsidiaries for the periods ended
November 2, 2002 and November 3, 2001 as indicated in our report dated November
22, 2002; because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended November 2, 2002, is
incorporated by reference in Registration Statement Nos. 333-10811, 333-74269
and 333-89962 of The Gymboree Corporation and subsidiaries each on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the 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 that Act.

Yours truly,
/s/Deloitte & Touche LLP
San Francisco, California