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Alcoa and subsidiaries EXHIBIT 15
October 5, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Alcoa Inc.
1. Form S-8 (Registration Nos.33-24846, 333-32516, 333-91331, 333-36214 and
333-47116) Alcoa Savings Plan for Salaried Employees; Alcoa Savings Plan
for Bargaining Employees; Alcoa Savings Plan for Non-Bargaining Employees;
Alumax Inc. Thrift Plan for Salaried Employees; Alumax Inc. Thrift Plan for
Hourly Employees; Alumax Inc. Thrift Plan for Collectively Bargained
Employees; Reynolds Metals Company Savings and Investment Plan for Salaried
Employees; Reynolds Metals Company Savings Plan for Hourly Employees;
Employees Savings Plan; Cordant Retirement Savings and Investment Plan;
Huck International Inc. Retirement Savings and Investment Plan; Howmet
Corporation Salaried Employees Savings Plan and Howmet Corporation Hourly
Employee Savings Plan
2. Form S-8 (Registration Nos.33-22346, 33-49109, 33-60305, 333-27903, 333-
62663, 333-79575, 333-36208, 333-37740, and 333-39708) Long Term Stock
Incentive Plan; Alumax Inc. Long Term Incentive and Employee Equity
Ownership Plans; Alcoa Stock Incentive Plan; Reynolds Metals Company 1999
Nonqualified Stock Option Plan; Reynolds Metals Company 1996 Nonqualified
Stock Option Plan; Reynolds Metals Company 1992 Nonqualified Stock Option
Plan; Reynolds Metals Company 1987 Nonqualified Stock Option Plan; Cordant
Technologies Inc. 1989 Stock Awards Plan; Cordant Technologies Inc. 1996
Stock Awards Plan; Howmet International Inc. Amended and Restated 1997
Stock Awards Plan
Ladies and gentlemen:
We are aware that our report dated October 5, 2000, accompanying interim
financial information of Alcoa Inc. and subsidiaries for the three-month and
nine-month periods ended September 30, 1999 and 2000, is incorporated by
reference in the registration statements referred to above. Pursuant to Rule 436
(c) under the Securities Act of 1933, this report should not be considered as
part of a registration statement prepared or certified by us within the meaning
of Sections 7 and 11 of that Act.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
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