ARTHUR ANDERSEN & CO.

                                        
                                                                      EXHIBIT 15




To the Stockholders and
the Board of Directors of
Delta Air Lines, Inc.:



We are aware that Delta Air Lines, Inc. has incorporated by reference in its
Registration Statement Nos. 2-94541, 33-30454, 33-50175 and 33-52045 its Form
10-Q for the quarter ended December 31, 1993, which includes our report dated
February 11, 1994 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 statements 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.




By:  /s/Arthur Andersen & Co.  
   ----------------------------
  
Atlanta, Georgia
February 11, 1994