Exhibit 15
May 21, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated April 6, 2004 on our review of interim condensed consolidated financial information of Alcoa Inc. and subsidiaries (the “Company”) for the three-month period ended March 31, 2004 and 2003 which is included in the Company’s quarterly report on Form 10-Q for the quarter then ended, is incorporated by reference in the Registration Statement on Form S-8 dated May 21, 2004.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
Pittsburgh, Pennsylvania