<PAGE> 1
EXHIBIT 15
LETTER IN LIEU OF CONSENT REGARDING REVIEW REPORT OF UNAUDITED
INTERIM FINANCIAL INFORMATION
P. H. Glatfelter Company:
We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited
condensed consolidated financial statements of P. H. Glatfelter Company
and subsidiaries for the three months and nine months ended September
30, 2000 and 1999, as indicated in our report dated October 16, 2000;
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,
2000, is incorporated by reference in Registration Statements Nos.
33-25884, 33-37198, 33-49660, 33-53338, 33-54409, 33-62331, 333-12089,
333-26587, 333-34797, 333-53977 and 333-66991 on Forms S-8.
We are also aware that the aforementioned report, pursuant to Rule
436(c) under the Securities Act of 1933, is not considered a part of
the Registration Statement 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.
Deloitte & Touche LLP
Philadelphia, Pennsylvania
October 16, 2000
23
