PAGE 3
FMC Corporation
SIGNATURE Quarterly Report
on Form 10-Q for
September 30, 1996
Exhibit 15 Letter re: Unaudited Interim Financial Information
--------------------------------------------------
FMC Corporation
Chicago, Illinois
Gentlemen:
Re: Registration Statements No. 33-10661 and No. 33-7749 on Form S-8 and
Registration Statements No. 33-45648 and 33-62415 on Form S-3.
With respect to the subject registration statements, we acknowledge our
awareness of the incorporation by reference of our report dated October 15, 1996
related to our reviews of interim financial information.
Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered a 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,
KPMG Peat Marwick LLP
Chicago, Illinois
November 8, 1996
PAGE 4
FMC Corporation
SIGNATURE Quarterly Report
on Form 10-Q for
September 30, 1996
Exhibit 15 Letter re: Unaudited Interim Financial Information
--------------------------------------------------
October 14, 1996
Securities and Exchange Commission
Washington, D.C. 20549
We are aware of the incorporation by reference in the Registration Statements
(Form S-3 No. 33-62415, Form S-3 No. 33-45648, Form S-8 No. 33-10661 and Form S-
8 No. 33-7749) of FMC Corporation for the registration of its common stock of
our report dated October 14, 1996 relating to the unaudited interim financial
statements of United Defense, L.P. which is included in the Form 10-Q of FMC
Corporation for the quarter ended September 30, 1996.
Pursuant to Rule 436(c) of the Securities Act of 1933, our report is not a part
of the registration statements prepared or certified by accountants within the
meaning of Section 7 or 11 of the Securities Act of 1933.
Ernst & Young LLP