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REPORTOFINDEPENDENTREGISTEREDPUBLICACCOUNTINGFIRMONINTERNALCONTROLOVERFINANCIALREPORTING
TheBoardofDirectorsandStockholdersof
DeltaAirLines,Inc.
WehaveauditedDeltaAirLines,Inc.'sinternalcontroloverfinancialreportingasofDecember31,2015,basedoncriteriaestablishedinInternalControl-
IntegratedFrameworkissuedbytheCommitteeofSponsoringOrganizationsoftheTreadwayCommission(2013framework)(theCOSOcriteria).DeltaAirLines,
Inc.'smanagementisresponsibleformaintainingeffectiveinternalcontroloverfinancialreporting,andforitsassessmentoftheeffectivenessofinternalcontrol
overfinancialreportingincludedintheaccompanyingManagement'sAnnualReportonInternalControlOverFinancialReporting.Ourresponsibilityistoexpress
anopinionontheCompany'sinternalcontroloverfinancialreportingbasedonouraudit.
WeconductedourauditinaccordancewiththestandardsofthePublicCompanyAccountingOversightBoard(UnitedStates).Thosestandardsrequirethatwe
planandperformtheaudittoobtainreasonableassuranceaboutwhethereffectiveinternalcontroloverfinancialreportingwasmaintainedinallmaterialrespects.
Ourauditincludedobtaininganunderstandingofinternalcontroloverfinancialreporting,assessingtheriskthatamaterialweaknessexists,testingandevaluating
the design and operating effectiveness of internal control based on the assessed risk, and performing such other procedures as we considered necessary in the
circumstances.Webelievethatourauditprovidesareasonablebasisforouropinion.
Acompany'sinternalcontroloverfinancialreportingisaprocessdesignedtoprovidereasonableassuranceregardingthereliabilityoffinancialreportingand
the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over
financialreportingincludesthosepoliciesandproceduresthat(1)pertaintothemaintenanceofrecordsthat,inreasonabledetail,accuratelyandfairlyreflectthe
transactionsanddispositionsoftheassetsofthecompany;(2)providereasonable assurancethattransactionsarerecordedasnecessarytopermitpreparationof
financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in
accordancewith authorizationsofmanagement anddirectors ofthecompany; and(3) providereasonableassurance regardingpreventionor timelydetection of
unauthorizedacquisition,use,ordispositionofthecompany'sassetsthatcouldhaveamaterialeffectonthefinancialstatements.
Becauseof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of anyevaluationof
effectivenesstofutureperiodsaresubjecttotheriskthatcontrolsmaybecomeinadequatebecauseofchangesinconditions,orthatthedegreeofcompliancewith
thepoliciesorproceduresmaydeteriorate.
Inouropinion,DeltaAirLines,Inc.maintained,inallmaterialrespects,effectiveinternalcontroloverfinancialreportingasofDecember31,2015,basedon
theCOSOcriteria.
Wealsohaveaudited,inaccordancewiththestandardsofthePublicCompanyAccountingOversightBoard(UnitedStates),theconsolidatedbalancesheetsof
DeltaAirLines, Inc. as of December 31,2015and2014, and the related consolidated statements of operations, comprehensive income (loss), cash flowsand
stockholders'equity(deficit)foreachofthethreeyearsintheperiodendedDecember31,2015andourreportdatedFebruary5,2016expressedanunqualified
opinionthereon.
Atlanta,Georgia /s/Ernst&YoungLLP
February5,2016
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