Alcoa and subsidiaries                                               EXHIBIT 15

                                                                   April 5, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

RE:      Alcoa Inc.

          1.   Forms S-8 (Registration Nos.33-24846, 333-32516, 333-91331, 333-
          36214 and 333-47116) Alcoa Savings Plan for Salaried Employees; Alcoa
          Savings Plan for Bargaining Employees; Alcoa Savings Plan for Non-
          Bargaining Employees; Alumax Inc. Thrift Plan for Salaried Employees;
          Alumax Inc. Thrift Plan for Hourly Employees; Alumax Inc. Thrift Plan
          for Collectively Bargained Employees; Reynolds Metals Company Savings
          and Investment Plan for Salaried Employees; Reynolds Metals Company
          Savings Plan for Hourly Employees; Employees Savings Plan; Cordant
          Retirement Savings and Investment Plan; Huck International Inc.
          Retirement Savings and Investment Plan; Howmet Corporation Salaried
          Employees Savings Plan and Howmet Corporation Hourly Employee Savings
          Plan

          2.   Forms S-8 (Registration Nos.33-22346, 33-49109, 33-60305, 333-
          27903, 333-62663, 333-79575, 333-36208, 333-37740, and 333-39708) Long
          Term Stock Incentive Plan; Alumax Inc. Long Term Incentive and
          Employee Equity Ownership Plans; Alcoa Stock Incentive Plan; Reynolds
          Metals Company 1999 Nonqualified Stock Option Plan; Reynolds Metals
          Company 1996 Nonqualified Stock Option Plan; Reynolds Metals Company
          1992 Nonqualified Stock Option Plan; Reynolds Metals Company 1987
          Nonqualified Stock Option Plan; Cordant Technologies Inc. 1989 Stock
          Awards Plan; Cordant Technologies Inc. 1996 Stock Awards Plan; Howmet
          International Inc. Amended and Restated 1997 Stock Awards Plan

          3.   Form S-3 (Registration No. 333-74874) Debt Securities, Preferred
          Stock, Common Stock, Warrants, Stock Purchase Contracts and Stock
          Purchase Units of Alcoa Inc., Trust Preferred Securities of Alcoa
          Trust I, and Guarantee of Trust Preferred Securities of Alcoa Trust I
          by Alcoa Inc.

Commissioners:

We are aware that our report dated April 5, 2002, on our review of interim
financial information of Alcoa Inc. and subsidiaries as of and for the three-
month period ended March 31, 2002, and included in the company's quarterly
report on Form 10-Q for the quarter then ended, is incorporated by reference in
the Registration Statements referred to above.

Very truly yours,

/s/  PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

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