EXHIBIT 15

         LETTER IN LIEU OF CONSENT REGARDING REVIEW REPORT OF UNAUDITED
         --------------------------------------------------------------
                          INTERIM FINANCIAL INFORMATION
                          -----------------------------


P. H. Glatfelter Company:

We have reviewed, in accordance with standards established by the American
Institute of Certified Public Accountants, the unaudited condensed consolidated
financial statements of P. H. Glatfelter Company and subsidiaries for the three-
month periods ended March 31, 1997 and 1996, as indicated in our report dated
April 14, 1997; 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, 1997, is
incorporated by reference in Registration Statements Nos. 33-24858, 33-25884, 
33-37198, 33-49660, 33-53338, 33-54409, 33-62331, 333-12089 and 333-26581 on 
Form S-8.

We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act, 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
April 14, 1997

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