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December 1, 2000 Exhibit 15
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated August 14, 2000, except as to Note 2 which is
as of December 1, 2000, on our review of interim financial information of W. R.
Grace & Co. (the "Company") as of and for the period ended June 30, 2000 and
included in the Company's quarterly report on Form 10-Q/A for the quarter then
ended is incorporated by reference in its Registration Statements on Form S-8
(Nos. 333-37024, 333-49083, 333-49507, 333-49509, 333-49511, 333-49513,
333-49515, 333-49517, 333-49703, and 333-49705).
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Baltimore, Maryland
