FMC Corporation
SIGNATURE Quarterly Report
on Form 10-Q for
June 30, 1997
Exhibit 15
Letter re: Unaudited Interim Financial Information
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FMC Corporation
Chicago, Illinois
Ladies and Gentlemen:
Re: Registration Statements No. 33-10661, No. 33-7749, No. 33-41745, No.
33-48984, No. 333-18383 and No. 333-24039 on Form S-8 and Registration
Statements No. 33-45648 and No. 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 July 16, 1997
related to our review of interim financial information.
Pursuant to Rule 436(c) under the Securities Act of 1933, such report is 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
Chicago, Illinois
August 5, 1997
FMC Corporation
SIGNATURE Quarterly Report
on Form 10-Q for
June 30, 1997
Exhibit 15
Letter re: Unaudited Interim Financial Information
- --------------------------------------------------
July 15, 1997
Partners
United Defense, L.P.
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, Form S-8
No. 33-7749, Form S-8 No. 33-41745, Form S-8 No. 33-48984, Form S-8 No. 333-
18383 and Form S-8 No. 333-24039) of FMC Corporation for the registration of its
debt and equity securities of our report dated July 15, 1997 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 June 30, 1997.
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.
/s/ Ernst & Young LLP