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                             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, 1995, which includes our report dated
November 10, 1995 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, 1995