Exhibit 15 ---------- COOPERS & LYBRAND L.L.P. August 11, 1995 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: Re: Pacific Bell Registration Statement on Form S-3 ------------------------------------ We are aware that our report dated August 11, 1995 on our review of the interim financial information of Pacific Bell and Subsidiaries for the three- and six-month periods ended June 30, 1995 included in this Form 10-Q is incorporated by reference in the Company's registration statement as follows: Form S-3: Pacific Bell $1.575 Billion Debt Securities Pursuant to Rule 436(c) under the Securities Act of 1933, this report 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/Coopers & Lybrand L.L.P.