EXHIBIT 15

                                             October 4, 1996




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

RE:  Aluminum Company of America

     1.   Form S-8  (Registration No. 33-24846 and 33-00033)
          Alcoa Savings Plan for Salaried Employees

     2.   Form S-8  (Registration No. 33-22346, 33-49109 and
          33-60305) 
          Long Term Stock Incentive Plan

     3.   Form S-3 (Registration No. 33-49997) and
          Form S-3 (Registration No. 33-60045) and
          Form S-3 (Registration No. 33-64353)
          Debt Securities and Warrants to Purchase Debt
          Securities, Preferred Stock and Common Stock

Ladies and gentlemen:

We are aware that our report dated October 4, 1996,
accompanying interim financial information of Aluminum
Company of America (Alcoa) and subsidiaries for the three-
month and nine-month periods ended September 30, 1996, 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/  COOPERS & LYBRAND L.L.P.

COOPERS & LYBRAND L.L.P.