Exhibit 15.1
The Board of Directors and Stockholders
FedEx Corporation
We are aware of the incorporation by reference in the Registration Statement (Form S-8) pertaining to the FedEx Corporation Incentive Stock Plan of FedEx Corporation of our reports dated September 21, 2004 and December 15, 2004, relating to the unaudited condensed consolidated interim financial statements of FedEx Corporation that are included in its Forms 10-Q for the quarters ended August 31, 2004 and November 30, 2004.
| /s/ Ernst & Young LLP |
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Memphis, Tennessee | ||
December 15, 2004 |