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Exhibit 15Letter Re: Unaudited Interim Financial Information

To the Shareholders and Board of Directors of Goodrich Corporation

We are aware of the incorporation by reference in the following Registration
Statements and in their related Prospectuses, of our report dated August 7,
2003, relating to the unaudited condensed consolidated interim financial
statements of Goodrich Corporation and subsidiaries which are included in its
Form 10-Q for the quarter ended June 30, 2003:

|             |  |                                                                                                                                                                                               |  |                 
|------------ |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | ----------------
|Registration |  |                                                                                                                                                                                               |  |                 
|Number       |  | Description of Registration Statement                                                                                                                                                         |  | Filing Date     
|             |  |                                                                                                                                                                                               |  |                 
|33-20421     |  | The B.F.Goodrich Company Key Employees
Stock Option Plan - Form S-8                                                                                                                          |  | March 1, 1988   
|             |  |                                                                                                                                                                                               |  |                 
|2-88940      |  | The B.F.Goodrich Company Retirement Plus
Savings Plan - Post-Effective Amendment
No. 2 to Form S-8                                                                                            |  | April 28, 1989  
|             |  |                                                                                                                                                                                               |  |                 
|33-49052     |  | The B.F.Goodrich Company Key Employees
Stock Option Plan - Form S-8                                                                                                                          |  | June 26, 1992   
|             |  |                                                                                                                                                                                               |  |                 
|33-59580     |  | The B.F.Goodrich Company Retirement
Plus Savings Plan for Wage Employees - Form S-8                                                                                                           |  | March 15, 1993  
|             |  |                                                                                                                                                                                               |  |                 
|333-03293    |  | The B.F.Goodrich Company
Stock Option Plan - Form S-8                                                                                                                                         |  | May 8, 1996     
|             |  |                                                                                                                                                                                               |  |                 
|333-19697    |  | The B.F.Goodrich Company Savings
Benefit Restoration Plan - Form S-8                                                                                                                          |  | January 13, 1997
|             |  |                                                                                                                                                                                               |  |                 
|333-53877    |  | Pretax Savings Plan for the Salaried Employees
of Rohr, Inc. (Restated 1994) and Rohr, Inc. Savings
Plan for Employees Covered by Collective Bargaining
Agreements (Restated 1994) - Form S-8 |  | May 29, 1998    
|             |  |                                                                                                                                                                                               |  |                 
|333-53879    |  | Directors Deferred Compensation Plan - Form S-8                                                                                                                                              |  | May 29, 1998    
|             |  |                                                                                                                                                                                               |  |                 
|333-53881    |  | Rohr, Inc. 1982 Stock Option Plan,
Rohr, Inc. 1989 Stock Incentive Plan and
Rohr, Inc. 1995 Stock Incentive Plan - Form S-8                                                                   |  | May 29, 1998    
|             |  |                                                                                                                                                                                               |  |                 
|333-76297    |  | Coltec Industries Inc. 1992 Stock Option Plan
Coltec Industries Inc. 1994 Stock Option Plan for
Outside Directors - Form S-8                                                                  |  | April 14, 1999  
|             |  |                                                                                                                                                                                               |  |                 
|333-77023    |  | The B.F.Goodrich Company Stock Option
Plan - Form S-8                                                                                                                                         |  | April 26, 1999  
|             |  |                                                                                                                                                                                               |  |                 
|333-60210    |  | The B.F. Goodrich Company Stock Option
Plan  Form S-8                                                                                                                                        |  | May 4, 2001     
|             |  |                                                                                                                                                                                               |  |                 
|333-60208    |  | The B.F. Goodrich Company Employee
Stock Purchase Plan  Form S-8                                                                                                                             |  | May 4, 2001     





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|             |  |                                                                                                                                            |  |                
|------------ |  | ------------------------------------------------------------------------------------------------------------------------------------------ |  | ---------------
|Registration |  |                                                                                                                                            |  |                
|Number       |  | Description of Registration Statement                                                                                                      |  | Filing Date    
|             |  |                                                                                                                                            |  |                
|333-98165    |  | Shelf Registration for Debt Securities, Series Preferred
Stock, Common Stock, Stock Purchase Contracts and
Stock Purchase Units  Form S-3 |  | August 15, 2002



| | /s/ Ernst & Young LLP
| | ---------------------

Charlotte, North Carolina
August 7, 2003