EXHIBIT 15

                                             July 7, 1998




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. 33-60045) and
          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)
          Registration of Alcoa common stock, par value
          $1.00 per share


Ladies and gentlemen:

We are aware that our report dated July 7, 1998, except for 
Note i, for which the date is August 5, 1998, accompanying 
interim financial information of Aluminum Company of America 
(Alcoa) and subsidiaries for the six-month period ended 
June 30, 1998, 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 state-
ment 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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