Exhibit 15.2



November 10, 1995



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


Ladies and Gentlemen:


We are aware that Crown Cork & Seal Company, Inc. has incorporated by reference 
our report dated October 20, 1995 (issued pursuant to the provisions of 
Statement on Auditing Standards No. 71) in the Prospectus constituting part of 
its Registration Statement on Form S-4 to be filed on or about November 13, 
1995. We are also aware of our responsibilities under the Securities Act of 
1933.


Yours very truly,



/s/ Price Waterhouse LLP