Alcoa and subsidiaries                                EXHIBIT 15

                                                      July 10, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

RE:   Alcoa Inc.


1.   Form S-8 (Registration  Nos.33-24846,  333-32516,  333-91331 and 333-36214)
     Alcoa  Savings  Plan  for  Salaried  Employees;   Alcoa  Savings  Plan  for
     Non-Bargaining  Employees;  Alumax Inc. Thrift Plan for Salaried Employees;
     Alumax Inc.  Thrift Plan for  Collectively  Bargained  Employees;  Reynolds
     Metals Company Savings and Investment Plan for Salaried Employees; Reynolds
     Metals Company  Savings Plan for Hourly  Employees;  and Employees  Savings
     Plan

2.   Form  S-8  (Registration  Nos.33-22346,   33-49109,  33-60305,   333-27903,
     333-62663,  333-79575,  333-36208, 333-37740 and 333-39708) Long Term Stock
     Incentive  Plan;  Alumax  Inc.  Long Term  Incentive  and  Employee  Equity
     Ownership Plans;  Alcoa Stock Incentive Plan;  Reynolds Metals Company 1999
     Nonqualified  Stock Option Plan;  Reynolds Metals Company 1996 Nonqualified
     Stock Option Plan;  Reynolds Metals Company 1992 Nonqualified  Stock Option
     Plan;  Reynolds Metals Company 1987 Nonqualified Stock Option Plan; Cordant
     Technologies  Inc. 1989 Stock Awards Plan;  Cordant  Technologies Inc. 1996
     Stock Awards Plan;  Howmet  International  Inc.  Amended and Restated  1997
     Stock Awards Plan

3.   Form S-3 (Registration No. 33-60045),  Form S-3 (Registration No. 33-64353)
     and Form S-3  (Registration  No. 333-59381) Debt Securities and Warrants to
     Purchase Debt  Securities,  Preferred Stock and Common Stock of the Company
     and Trust Preferred Securities of Alcoa Trust I

4.   Form S-4 (Registration  No. 333-58227 and 333-93849)  Registration of Alcoa
     common stock, par value $1.00 per share


Ladies and gentlemen:

We are aware that our report dated July 10, 2000, accompanying interim financial
information of Alcoa Inc. and  subsidiaries  for the  three-month  and six-month
periods  ended June 30,  1999 and 2000,  is  incorporated  by  reference  in the
registration  statements  referred to above.  Pursuant to Rule 436 (c) under the
Securities  Act of 1933,  this  report  should  not be  considered  as part of a
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

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