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EXHIBIT 15 - LETTER RE UNAUDITED INTERIM FINANCIAL INFORMATION
The Board of Directors
Polaroid Corporation
Ladies and Gentlemen:
Re: Registration Statements No. 33-36384 on Form S-8, No. 33-44661 on Form
S-3, No. 33-51173 on Form S-8, No. 333-32283 on Form S-8, No. 333-32285
on Form S-8, No. 333-67647 on Form S-3 and No. 333-96051 on Form S-3 of
Polaroid Corporation
With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated July 18, 2000, related to our
review of interim financial information.
Pursuant to Rule 436(c) under the Securities Act of 1933 ("the Act"), such
report is not considered 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.
Very truly yours,
/S/ KPMG LLP
Boston, Massachusetts
August 14, 2000
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