Exhibit 15 As independent public accountants, we hereby acknowledge our awareness of the incorporation by reference into this registration statement on Form S-4, of our reports on unaudited interim financial information included in Fleetwood Enterprises, Inc.'s Form 10-Q for the quarters ended July 27, 1997, October 26, 1997 and January 25, 1998. ARTHUR ANDERSEN LLP Orange County, California May 20, 1998