FMC (FMC) 10-Q 2003 Q2 Quarterly report

Exhibit 15

Exhibit 15 Letter re: Unaudited Interim Financial Information

FMC Corporation

Philadelphia, Pennsylvania

Re: Registration Statements on Form S-3 (No. 333-59543) and Form S-8 (Nos. 33-10661, 33-7749, 33-41745, 33-48984, 333-18383, 333-24039, 333-62683, 333-69805 and 333-69714).

With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated August 7, 2003 related to our review of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the “Act”), such report is not considered part of a registration statement prepared or certified by an accountant, or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Act.

/s/    KPMG LLP

Philadelphia, Pennsylvania

August 12, 2003

40