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EXHIBIT (15)
ACCOUNTANTS' ACKNOWLEDGEMENT
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To the Shareholders and Board
of Directors of Pfizer Inc.:
Re: Registration Statement No. [ ]
With respect to the subject Registration Statement on Form S-3 of
Pfizer Inc., we acknowledge our awareness of the use therein of our reports
dated May 17, 2000 and August 15, 2000 relating to our reviews of interim
financial information.
Pursuant to Rule 436(c) under the Securities Act of 1933, such reports
are not considered a part of a 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 the Act.
/s/ KPMG LLP
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KPMG LLP
New York, NY
October 20, 2000
