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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 October 13, 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
November 13, 2000
