Exhibit 15.1


                           Accountants' Acknowledgment


The Board of Directors
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 July 8, 2004  related to our
reviews of The Pepsi  Bottling  Group,  Inc.  and  Bottling  Group,  LLC 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
July 21, 2004