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                                                                    EXHIBIT 15.1

Letter from Independent Accountants Regarding Unaudited Interim Financial
Information

NNG, Inc.
Los Angeles, California

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Northrop Grumman Corporation and subsidiaries for the periods
ended March 31, 2000 and 1999, as indicated in our report dated April 24, 2000,
except for the discontinued operations footnote, as to which the date is July
24, 2000, for the periods ended June 30, 2000 and 1999, as indicated in our
report dated July 24, 2000 and for the periods ended September 30, 2000 and
1999, as indicated in our report dated October 18, 2000; because we did not
perform an audit, we expressed no opinion on that information.

We are aware that our reports referred to above, which were included in Northrop
Grumman Corporation's Current Report on Form 8-K, dated August 8, 2000 and
Northrop Grumman Corporation's Quarterly Reports on Form 10-Q for the quarters
ended June 30, 2000 and September 30, 2000 are being incorporated by reference
in this Registration Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933, are not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of the Act.



Los Angeles, California
February 1, 2001
