Exhibit 15.1

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated August 7, 2009 on our review of the interim financial information of Imation Corp. (the Company) for the three-month and six-month periods ended June 30, 2009 and 2008, and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2009, is incorporated by reference in the Company’s Registration Statements on Form S-8 (Registration Nos. 333-15273, 333-15275, 333-15277, 333-35591, 333-38196, 333-66030, 333-124634 and 333-150693).

Very truly yours,

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Minneapolis, Minnesota
August 7, 2009

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