EXHIBIT (15)

       LETTER IN LIEU OF CONSENT REGARDING REVIEW REPORT OF UNAUDITED
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                            FINANCIAL INFORMATION
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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-month periods ended March 31, 1994 and 1993, as indicated in our
report dated April 14, 1994; 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 March 31, 1994 is being 
used in this Registration Statement.

We also are aware that the aforementioned report, pursuant to Rule 436(c) 
under the Securities Act of 1993, 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
June 30, 1994