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EXHIBIT 15

INDEPENDENT ACCOUNTANTS' AWARENESS LETTER




Ameritrade Holding Corporation
Omaha, Nebraska


We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Ameritrade Holding Corporation and subsidiaries for the three
month and six month periods ended March 30, 2001 and March 31, 2000, as
indicated in our report dated May 9, 2001; 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 March 30, 2001, is
incorporated by reference in Registration Statement Numbers 333-40633, 333-40631
and 333-77573 on Form S-8, and Registration Statement Numbers 333-87999 and
333-59968 on Form S-3.

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.


/s/ Deloitte & Touche LLP


May 9, 2001
Omaha, Nebraska