Exhibit 15
November 14, 2006
Wyndham Worldwide Corporation
Seven Sylvan Way
Parsippany, New Jersey
We have made reviews, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), of
the unaudited interim financial information of Wyndham Worldwide
Corporation and subsidiaries (the “Company”), for the
three and nine-month periods ended September 30, 2006 and
2005, as indicated in our report dated November 14, 2006
(which report included an explanatory paragraph related to the
fact that, prior to its separation from Cendant Corporation
(“Cendant”), Wyndham Worldwide Businesses of Cendant
Corporation was comprised of the assets
and liabilities used in managing and operating the lodging,
vacation exchange and rental and vacation ownership businesses
of Cendant as discussed in Note 1 to the interim condensed
consolidated and combined financial statements; that included in
Note 14 of the interim condensed consolidated and combined
financial statements is a summary of transactions with related
parties; and that also as discussed in Note 1 to the
interim condensed consolidated and combined financial statements
the Company adopted the provisions for accounting for real
estate time-sharing transactions as of January 1, 2006);
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 September 30, 2006, is incorporated
by reference in Wyndham Worldwide Corporation’s
Registration Statement
No. 333-136090
on
Form S-8.
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 Statements 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
Parsippany, New Jersey
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