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                                                                    EXHIBIT 15-1

   LETTER FROM INDEPENDENT ACCOUNTANTS REGARDING UNAUDITED INTERIM FINANCIAL
                                  INFORMATION

Northrop Grumman Corporation
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, 2001 and June 30, 2001 and of Northrop Grumman Systems
Corporation (formerly Northrop Grumman Corporation) and subsidiaries for the
periods ended March 31, 2000 and June 30, 2000, as indicated in our reports
dated May 10, 2001 and July 25, 2001, respectively; 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 Quarterly Reports on Form 10-Q for the quarters ended
March 31, 2001 and June 30, 2001, 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 that Act.

/s/ Deloitte & Touche LLP

Deloitte & Touche LLP
Los Angeles, California
August 10, 2001

