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                      [LETTERHEAD OF ARTHUR ANDERSEN LLP]

EXHIBIT 15




To 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, 33-65391, 333-16471, 333-49553,
and 333-58647 its Form 10-Q for the quarter ended March 31, 1999, which
includes our report dated May 12, 1999 covering the unaudited interim financial
information contained therein. Pursuant to Regulation C of the Securities Act
of 1933 (the "Act"), 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  
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Atlanta, Georgia
May 12, 1999