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, 2003 and 2002, as
indicated in our report dated November 11, 2003; 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, 2003, 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 and Registration Statement No. 333-36295 on
Form S-4.

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.

/s/ Deloitte & Touche LLP

Philadelphia, Pennsylvania
November 11, 2003