Exhibit No. 15 November 6, 1995 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We are aware that Michael Baker Corporation (the Company) has included our report dated October 18, 1995 (issued pursuant to the provisions of Statement on Auditing Standards No. 71) in the Company's Form 10-Q to be filed on or about November 6, 1995. We are also aware of our responsibilities under the Securities Act of 1933. Yours very truly, PRICE WATERHOUSE LLP Pittsburgh, Pennsylvania