Exhibit 15


                           Accountants' Acknowledgment


The Board of Directors and Shareholders
The Pepsi Bottling Group, Inc.:

The Owners of
Bottling Group, LLC:

With respect to the  registration  statements  listed below,  we acknowledge our
awareness of the use therein of our reports  dated April 13, 2004 related to our
reviews of  Bottling  Group,  LLC and The Pepsi  Bottling  Group,  Inc.  interim
financial information.

o      Form S-8 dated May 26, 1999                 (File No. 333-79357)
o      Form S-8 dated May 26, 1999                 (File No. 333-79369)
o      Form S-8 dated May 26, 1999                 (File No. 333-79375)
o      Form S-8 dated May 26, 1999                 (File No. 333-79365)
o      Form S-8 dated June 14, 1999                (File No. 333-80647)
o      Form S-8 dated May 8, 2001                  (File No. 333-60428)
o      Form S-8 dated September 19, 2001           (File No. 333-69622)
o      Form S-8 dated November 14, 2001            (File No. 333-73302)
o      Form S-8 dated October 28, 2002             (File No. 333-100786)

Pursuant to Rule 436 under the  Securities  Act of 1933 (the Act),  such reports
are not considered part of a registration  statement prepared or certified by an
accountant, or reports prepared or certified by an accountant within the meaning
of Sections 7 and 11 of the Act.

                                                               /s/ KPMG LLP

New York, New York
April  28, 2004