Exhibit 15
Independent Accountants’ Acknowledgment
The Board of Directors
YUM! Brands, Inc.:
We hereby acknowledge our awareness of the use of our report dated October 17, 2006, included within the Quarterly Report on Form 10-Q of YUM! Brands, Inc. for the twelve and thirty-six weeks ended September 9, 2006, and incorporated by reference in the following Registration Statements:
Description | Registration Statement Number |
Forms S-3 and S-3/A
$300,000,000 Debt Securities | 333-133097 |
YUM! Direct Stock Purchase Program | 333-46242 |
$2,000,000,000 Debt Securities | 333-42969 |
Form S-8s
YUM! Restaurants Puerto Rico, Inc. Save-Up Plan | 333-85069 |
Restaurant Deferred Compensation Plan | 333-36877, 333-32050 |
Executive Income Deferral Program | 333-36955 |
YUM! Long-Term Incentive Plan | 333-36895, 333-85073, 333-32046, 333-109299 |
SharePower Stock Option Plan | 333-36961 |
YUM! Brands 401(k) Plan | 333-36893, 333-32048, 333-109300 |
YUM! Brands, Inc. Restaurant General Manager
Stock Option Plan | 333-64547 |
YUM! Brands, Inc. Long Term Incentive Plan | 333-32052 |
Pursuant to Rule 436 of the Securities Act of 1933 (the “Act”), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.
KPMG LLP
Louisville, Kentucky
October 17, 2006