ARTHUR ANDERSEN LLP

                        
                                                                      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 September 30, 1994, which includes our report dated
November 10, 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.




Arthur Andersen LLP  
- -------------------
        
Atlanta, Georgia
November 10, 1994











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