EXHIBIT 15
Accountant’s Acknowledgement
The Board of Directors
PepsiCo, Inc.
We hereby acknowledge our awareness of the use of our report dated April 23, 2002 included within the Quarterly Report on Form 10-Q of PepsiCo, Inc. for the twelve weeks ended March 23, 2002, and incorporated by reference in the following Registration Statements and in the related Prospectuses:
Registration Description Statement Number - ----------- ---------------- Form S-3 - -------- PepsiCo SharePower Stock Option Plan for PCDC Employees 33-42121 $32,500,000 Puerto Rico Industrial, Medical and Environmental Pollution Control Facilities Financing Authority Adjustable Rate Industrial Revenue Bonds 33-53232 Extension of the PepsiCo SharePower Stock Option Plan to Employees of Snack Ventures Europe, a joint venture between PepsiCo Foods International and General Mills, Inc. 33-50685 $4,587,000,000 Debt Securities and Warrants 33-64243 $500,000,000 Capital Stock, 1 2/3 cents par value 333-56302 Form S-4 - -------- 330,000,000 Shares of Common Stock, 1 2/3 cents par value and 840,582 Shares of Convertible Stock, no par value 333-53436 Form S-8 - -------- PepsiCo SharePower Stock Option Plan 33-35602,33-29037, 33-42058,33-51496, 33-54731 & 33-66150 1988 Director Stock Plan 33-22970 1979 Incentive Plan and the 1987 Incentive Plan 33-19539 1994 Long-Term Incentive Plan 33-54733 1995 Stock Option Incentive Plan 33-61731 & 333-09363 1979 Incentive Plan 2-65410 PepsiCo, Inc. Long Term Savings Program 2645,33-51514 & 33-60965 PepsiCo 401(K) Plan 333-89265 PepsiCo Puerto Rico 1165(e) Plan 333-56524 Retirement Savings and Investment Plan for Union Employees of Tropicana Products, Inc. and Affiliates 333-65992 The Quaker Long Term Incentive Plan of 1990, The Quaker Long Term Incentive Plan of 1999 and The Quaker Oats Company Stock Option Plan for Outside Directors 333-66632 The Quaker 401(k) Plan for Salaried Employees and The Quaker 401(k) Plan for Hourly Employees 333-66634 The PepsiCo 401(k) Plan for Salaried Employees 333-76196 The PepsiCo 401(k) Plan for Hourly Employees 333-76204 New York, New York KPMG LLP May 1, 2002
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