EXHIBIT 15
         LETTER IN LIEU OF CONSENT REGARDING REVIEW REPORT OF UNAUDITED
                          INTERIM FINANCIAL INFORMATION


      P. H. Glatfelter Company:

      We have made a review, in accordance with standards established by the
      American Institute of Certified Public Accountants, of the unaudited
      condensed consolidated financial statements of P. H. Glatfelter Company
      and subsidiaries for the three months and nine months ended September 30,
      2001 and 2000, as indicated in our report dated October 15, 2001; because
      we did not perform an audit, we expressed no opinion on that information.

      We are aware that our report referred to above, which is included in your
      Quarterly Report on Form 10-Q for the quarter ended September 30, 2001, is
      incorporated by reference in Registration Statement Nos. 33-25884,
      33-37198, 33-49660, 33-53338, 33-54409, 33-62331, 333-12089, 333-26587,
      333-34797, 333-53977 and 333-66991 on Forms S-8.

      We are also aware that the aforementioned report, pursuant to Rule 436(c)
      under the Securities Act of 1933, is not considered a part of the
      Registration Statement prepared or certified by an accountant or a report
      prepared or certified by an accountant within the meaning of Sections 7
      and 11 of that Act.



      Deloitte & Touche LLP

      Philadelphia, Pennsylvania
      October 15, 2001



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