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Acknowledgement of Independent Registered Public Accounting Firm
The Board of Directors and Shareholders
YUM! Brands, Inc.:
We hereby acknowledge our awareness of the use of our report dated April 28, 2014, included within the Quarterly Report on Form 10-Q of YUM! Brands, Inc. for the quarter ended March 22, 2014, and incorporated by reference in the following Registration Statements:
Description | Registration Statement Number |
Form S-3 | |
YUM! Direct Stock Purchase Program | 333-46242 |
Debt Securities | 333-188216 |
Form S-8 | |
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! 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, 333-109299, 333-170929 |
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 |
April 28, 2014 |