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 report dated October 30, 1997 related to our
review 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
November 12, 1997