EXHIBIT 15
Alcoa and subsidiaries
                                                                October 22, 2002

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

RE:    Alcoa Inc.

1. Forms 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. Forms 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. 333-74874) Debt Securities, Preferred Stock,
Common Stock, Warrants, Stock Purchase Contracts and Stock Purchase Units of
Alcoa Inc., Trust Preferred Securities of Alcoa Trust I, and Guarantee of Trust
Preferred Securities of Alcoa Trust I by Alcoa Inc.

Commissioners:

We are aware that our report dated October 4, 2002, on our review of interim
financial information of Alcoa Inc. and subsidiaries as of and for the
three-month and nine-month periods ended September 30, 2002, and included in the
Company's quarterly report on Form 10-Q for the quarter then ended, is
incorporated by reference in the Registration Statements referred to above.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP