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EXHIBIT 15.1
June 27, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated May 4, 2000 on our review of interim
financial information of ICN Pharmaceuticals, Inc. for the period ended March
31, 2000 and included in the Company's quarterly report on Form 10-Q for the
quarter then ended is incorporated by reference in its Registration Statement
dated June 29, 2000.
Very truly yours,
/s/ PRICEWATERHOUSECOOPERS LLP
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PricewaterhouseCoopers LLP
Newport Beach, CA
