EXHIBIT 15

July 27, 2007

USG Corporation
550 West Adams Street
Chicago, Illinois 60661

We have reviewed, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), the unaudited interim financial
information of USG Corporation and subsidiaries for the three- and six-month
periods ended June 30, 2007 and 2006, and have issued our report dated July 27,
2007 (which report included an explanatory paragraph regarding the adoption of
Financial Accounting Standards Board Interpretation No. 48, Accounting for
Uncertainty in Income Tax - an Interpretation of Financial Accounting Standards
Board Statement No. 109); as indicated in such report, 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 June 30, 2007, is
incorporated by reference in Registration Statements Nos. 33-22581 (as amended),
33-36303, 33-63554, 33-65383, 333-136289 and 333-140949 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
Statements 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
- -------------------------------------
Chicago, Illinois