Alcoa and subsidiaries                                                EXHIBIT 15

                                                                   April 5, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

RE: Alcoa Inc.


1.  Form S-8 (Registration Nos.33-24846, 333-32516, 333-91331, 333-36214 and
    333-47116) Alcoa Savings Plan for Salaried Employees; Alcoa Savings Plan
    for Bargaining Employees; Alcoa Savings Plan for Non-Bargaining Employees;
    Alumax Inc. Thrift Plan for Salaried Employees; Alumax Inc. Thrift Plan
    for Hourly Employees; Alumax Inc. Thrift Plan for Collectively Bargained
    Employees; Reynolds Metals Company Savings and Investment Plan for
    Salaried Employees; Reynolds Metals Company Savings Plan for Hourly
    Employees; Employees Savings Plan; Cordant Retirement Savings and
    Investment Plan; Huck International Inc. Retirement Savings and Investment
    Plan; Howmet Corporation Salaried Employees Savings Plan and Howmet
    Corporation Hourly Employee Savings Plan

2.  Form S-8 (Registration Nos.33-22346, 33-49109, 33-60305, 333-27903, 333-
    62663, 333-79575, 333-36208, 333-37740, and 333-39708) Long Term Stock
    Incentive Plan; Alumax Inc. Long Term Incentive and Employee Equity
    Ownership Plans; Alcoa Stock Incentive Plan; Reynolds Metals Company 1999
    Nonqualified Stock Option Plan; Reynolds Metals Company 1996 Nonqualified
    Stock Option Plan; Reynolds Metals Company 1992 Nonqualified Stock Option
    Plan; Reynolds Metals Company 1987 Nonqualified Stock Option Plan; Cordant
    Technologies Inc. 1989 Stock Awards Plan; Cordant Technologies Inc. 1996
    Stock Awards Plan; Howmet International Inc. Amended and Restated 1997
    Stock Awards Plan

3.  Form S-3 (Registration No. 333-59044) Debt Securities and Warrant to
    Purchase Debt Securities, Preferred Stock and Common Stock of Alcoa Trust I

Commissioners:

We are aware that our report dated April 5, 2001,except for Note K, for which
the date is April 20, 2001, on our review of interim financial information of
Alcoa Inc. and subsidiaries for the three-month period ended March 31, 2001 and
included in the company's quarterly report of Form 10Q for the quarter then
ended, is incorporated by reference in the registration statements referred to
above. Pursuant to Rule 436 (c) under the Securities Act of 1933, this report
should not be considered as part of a registration statement prepared or
certified by us within the meaning of Sections 7 and 11 of that Act.

Very truly yours,


/s/  PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP