Exhibit 15

                           Accountants' Acknowledgment

First Brands Corporation
83 Wooster Heights Road
Danbury, CT  06813-1911

Ladies and Gentlemen:

 RE: FORM S-8 REGISTRATION STATEMENTS NO. 33-35770, NO. 33-56992,
     NO. 33-56503 AND NO. 333-56503

With  respect  to  the  subject  registration  statements,  we  acknowledge  our
awareness of the use therein of our reports dated  November 4, 1996 and February
4, 1997 related to our reviews of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933,  such reports are not
considered  part  of a  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 the Act.

                                                    Very truly yours,

                                                    /s/ KPMG Peat Marwick LLP

New York, New York
February 14, 1997