Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - BOEING CAPITAL CORPFinancial_Report.xls
10-Q - FORM 10-Q - BOEING CAPITAL CORPd10q.htm
EX-12 - COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - BOEING CAPITAL CORPdex12.htm
EX-32.2 - CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350 - BOEING CAPITAL CORPdex322.htm
EX-31.1 - CERTIFICATION OF PRESIDENT PURSUANT TO RULES 13A-14 - BOEING CAPITAL CORPdex311.htm
EX-31.2 - CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO RULES 13A-14 - BOEING CAPITAL CORPdex312.htm
EX-32.1 - CERTIFICATION OF PRESIDENT PURSUANT TO 18 U.S.C. SECTION 1350 - BOEING CAPITAL CORPdex321.htm

EXHIBIT 15

LETTER FROM INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM REGARDING UNAUDITED

INTERIM FINANCIAL INFORMATION

LETTER IN LIEU OF CONSENT FOR REVIEW REPORT

July 27, 2011

Boeing Capital Corporation

500 Naches Avenue SW, 3rd Floor

Renton, Washington

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Boeing Capital Corporation and subsidiaries for the periods ended June 30, 2011 and 2010, as indicated in our report dated July 27, 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 June 30, 2011, is incorporated by reference in Registration Statement No. 333-154844 on Form S-3.

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

Seattle, Washington

 

23