Exhibit 15
Acknowledgement of Independent Registered Public Accounting Firm
The Board of Directors
YUM! Brands, Inc.:
We hereby acknowledge our awareness of the use of our report dated July 22, 2008, included within the Quarterly Report on Form 10-Q of YUM! Brands, Inc. for the twelve and twenty-four weeks ended June 14, 2008, and incorporated by reference in the following Registration Statements:
| Description | Registration Statement Number |
| Form S-3 and S-3/A | |
| 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 |
| SharePower Stock Option Plan | 333-36961 |
| YUM! Brand 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, 333-109299 |
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 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.
/s/ KPMG LLP
Louisville, Kentucky
July 22, 2008