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S-1 Filing
Alcoa (AA) S-1IPO registration
Filed: 26 Oct 16, 12:00am
Exhibit 15.1
October 26, 2016
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Commissioners:
We are aware that our report dated September 1, 2016 on our review of interim financial information of Alcoa Upstream Corporation for the six-month periods ended June 30, 2016 and 2015 is included in its Registration Statement on Form S-1 dated October 26, 2016.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Pittsburgh, Pennsylvania
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