Alcoa and subsidiaries EXHIBIT 15
July 10, 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 and 333-36214)
Alcoa Savings Plan for Salaried Employees; Alcoa Savings Plan for
Non-Bargaining Employees; Alumax Inc. Thrift Plan for Salaried 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; and Employees 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
3. Form S-3 (Registration No. 33-60045), Form S-3 (Registration No. 33-64353)
and Form S-3 (Registration No. 333-59381) Debt Securities and Warrants to
Purchase Debt Securities, Preferred Stock and Common Stock of the Company
and Trust Preferred Securities of Alcoa Trust I
4. Form S-4 (Registration No. 333-58227 and 333-93849) Registration of Alcoa
common stock, par value $1.00 per share
Ladies and gentlemen:
We are aware that our report dated July 10, 2000, accompanying interim financial
information of Alcoa Inc. and subsidiaries for the three-month and six-month
periods ended June 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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