EXHIBIT 15


October 2, 2000




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


Re: Alcoa Inc.


We are aware that our reports dated April 6, 2000, and July 10, 2000, except for
note L, for  which the date is July 20,  2000,  accompanying  interim  financial
information of Alcoa Inc. and  subsidiaries  for the  three-month  and six-month
periods  ended  March 31, and June 30,  2000 and 1999,  and  included in Alcoa's
Quarterly  Reports on Form 10-Q for the periods then ended,  are incorporated by
reference in this registration  statement dated October 2, 2000,  related to the
Cordant   Retirement  Savings  and  Investment  Plan,  Huck  International  Inc.
Retirement  Savings and Investment Plan, Howmet  Corporation  Salaried Employees
Savings Plan, and the Howmet Corporation Hourly Employees Savings Plan. 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