EXHIBIT 15

                                             October 6, 1997




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

RE:  Aluminum Company of America

     1.   Form S-8  (Registration Nos.33-24846 and 333-00033)
          Alcoa Savings Plan for Salaried Employees; Alcoa
          Fujikura Ltd. Salaried 401(k) Savings Plan

     2.   Form S-8  (Registration Nos.33-22346, 33-49109,
          33-60305 and 333-27903)
          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  6,  1997,
accompanying  interim  financial  information  of   Aluminum
Company  of America (Alcoa) and subsidiaries for the  three-
month  and nine-month periods ended September 30,  1997,  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.

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