EXHIBIT 15 To the Directors and Shareholders of Morgan Stanley Dean Witter & Co.: We have made a review, in accordance with standards established by the American Institute of Certified Public Accountants, of the unaudited condensed consolidated interim financial information of Morgan Stanley Dean Witter & Co. and subsidiaries for the period ended February 28, 2002 and February 28, 2001, as indicated in our report dated April 10, 2002, included in Morgan Stanley Dean Witter & Co.'s Quarterly Report on Form 10-Q for the quarter ended February 28, 2002; because we did not perform an audit, we expressed no opinion on that information. We are aware that our reports referred to above are being incorporated by reference in this Amendment No. 1 to Registration Statement No. 333-83616. We are also 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. /s/ Deloitte & Touche LLP New York, New York June 11, 2002