1 Exhibit 15 INDEPENDENT ACCOUNTANTS' AWARENESS LETTER Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sirs: We are aware that Union Texas Petroleum Holdings, Inc. has included our report dated October 21, 1997 (issued pursuant to the provisions of Statement on Auditing Standards No. 71) in the following registration statements: Registration Statement on Form S-8 (No. 33-26105) filed on December 21, 1988 Registration Statement on Form S-8 (No. 33-13575) filed on April 29, 1991 Registration Statement on Form S-8 (No. 33-21684) filed on April 29, 1991 Registration Statement on Form S-8 (No. 33-44045) filed on November 19, 1991 Registration Statement on Form S-8 (No. 33-64928) filed on June 24, 1993 Registration Statement on Form S-8 (No. 33-59213) filed on May 10, 1995 Registration Statement on Form S-8 (No. 333-30807) filed on July 3, 1997 Registration Statement on Form S-8 (No. 333-30805) filed on July 3, 1997 Registration Statement on Form S-8 (No. 333-30811) filed on July 3, 1997 Registration Statement on Form S-3 (No. 333-31039) filed on July 10, 1997 We are also aware of our responsibilities under the Securities Act of 1933. Yours very truly, Price Waterhouse LLP Houston, Texas October 21, 1997 2 October 24, 1997 Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Union Texas Petroleum Holdings, Inc. Report on Form 10-Q (Commission File No. 1-9019) (Filer CIK: 0000774214) Gentlemen: On behalf of Union Texas Petroleum Holdings, Inc. (the "Company"), we hereby electronically submit for filing with the Commission, via EDGAR, the Company's Report on Form 10-Q for the quarter ending September 30, 1996. Please call me at (713) 220-2722 if you have any questions regarding the Form 10-Q. Very truly yours, /s/ Alan R. Crain Vice President and General Counsel Union Texas Petroleum Holdings, Inc. 1330 Post Oak Blvd. Houston, TX 77056 3 Securities and Exchange Commission Page 2 cc: Christine LaFollette King & Spalding 1100 Louisiana Street, Suite 3300 Houston, Texas 77002-5219 Ms. Sharon Carroll Everett New York Stock Exchange, Inc. 20 Broad Street New York, NY 10005 Listings Department, MS 7070 (1 copy) The Pacific Stock Exchange, Inc. 301 Pine Street San Francisco, CA 94104 State Street Bank Mr. Andrew M. Sinasky (2 copies) Corporate Trust, 4th Floor 2 International Place Boston, MA 02110 Ms. Tammie J. Marshall First National Bank of Chicago Mail Suite 0126 One First National Plaza Chicago, IL 60670-0126