Exhibit 15



May 24, 2000




Securities and Exchange Commission
450 Fifth Street, N.W.

Washington, DC  20549


Re:  Alcoa Inc.


We are aware that our report dated April 6, 2000, accompanying interim financial
information of Alcoa Inc. and  subsidiaries  for the  three-month  periods ended
March 31, 2000 and 1999, and included in Alcoa's  Quarterly  Report on Form 10-Q
for the quarters then ended, are incorporated by reference in this  registration
statement related to the Cordant Technologies Inc. Stock Awards Plans, dated May
24,  2000.  Pursuant  to Rule 436(c)  under the  Securities  Act of 1933,  these
reports should not be considered a part of the registration  statement  prepared
or certified by us within the meaning of Sections 7 and 11 of that Act.

Very truly yours,


/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP