EXHIBIT 15


             [LETTERHEAD OF DELOITTE & TOUCHE LLP, ATLANTA, GEORGIA]


May 9, 2005

Delta Air Lines, Inc.
Atlanta, Georgia

We have made a review, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), of the unaudited interim financial
information of Delta Air Lines, Inc. and subsidiaries for the periods ended
March 31, 2005 and 2004, as indicated in our report dated May 9, 2005 (which
report includes an explanatory paragraph relating to the Company's ability to
continue as a going concern); 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 31, 2005, is
incorporated by reference in Registration Statement No. 333-65218 on Form S-3,
in Post-Effective Amendment No. 12 to Registration Statement No. 333-108176 on
Form S-3, in Post-Effective Amendment No.1 to Registration Statement No.
333-115206 on Form S-3, in Post-Effective Amendment No. 1 on Form S-3 to
Registration Statement No. 333-121473 on Form S-1 and in Registration Statements
No. 2-94541, 33-65391, 333-16471, 333-92291, 333-46904, 333-48718, 333-49553,
333-73856, 333-121482 and 333-122714 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