EXHIBIT 15

                  LETTER IN LIEU OF CONSENT REGARDING REVIEW
                      OF REPORT OF 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 periods ended March 31, 1996 and 1995, and June 30, 1996 and 1995, as
indicated in our reports dated April 15, 1996 and July 16, 1996; because we did
not perform an audit, we expressed no opinion on that information.

We are aware that our reports referred to above, which were included in your
Quarterly Report on Form 10-Q for the quarters ended March 31, 1996 and June 30,
1996 are being used in the Registration Statement on Form S-8.

We also are 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
September 9, 1996

(#8476)