Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - COMPUWARE CORPFinancial_Report.xls
EX-32 - EXHIBIT 32 - COMPUWARE CORPex32.htm
EX-31.1 - EXHIBIT 31.1 - COMPUWARE CORPex31_1.htm
EX-31.2 - EXHIBIT 31.2 - COMPUWARE CORPex31_2.htm
10-Q - COMPUWARE CORP 10-Q 12-31-2010 - COMPUWARE CORPform10q.htm

Exhibit 15
February 8, 2011

Compuware Corporation
Detroit, MI 48226


We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Compuware Corporation and subsidiaries for the periods ended December 31, 2010 and 2009, as indicated in our report dated February 8, 2011; because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended December 31, 2010, is incorporated by reference in Registration Statements on Form S-8: No. 333-68808, 333-57984, 333-79821, 333-70549, 333-43971, 333-37873, 333-17263, 33-57364, 33-70852, 333-119956, 333-146559.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is 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

Detroit, Michigan