EXHIBIT 15

October 26, 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 nine-month
periods ended September 30, 2007 and 2006, and have issued our report dated
October 26, 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," effective January 1, 2007); 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 September 30, 2007, is
incorporated by reference in Registration Statements No. 33-22581 (as amended),
33-36303, 33-63554, 33-65383, 333-136289 and 333-140949 on Form S-8 and
Registration Statements No. 333-141220 and 333-146262 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
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