Exhibit 15.1

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

Commissioners:

We are aware that our report dated November 10, 2008 on our review of the interim financial information of Imation Corp. (the Company) for the three and nine months ended September 30, 2008 and 2007, and included in the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2008, 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

November 10, 2008