EXHIBIT 15
         LETTER IN LIEU OF CONSENT REGARDING REVIEW REPORT OF UNAUDITED
                          INTERIM FINANCIAL INFORMATION

P. H. Glatfelter Company:

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited condensed
consolidated financial statements of P. H. Glatfelter Company and subsidiaries
for the three months and six months ended June 30, 2002 and 2001, as indicated
in our report dated July 29, 2002, except for Note 7 as to which the date is
August 12, 2002; because we did not perform an audit, we expressed no opinion on
that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 2002, is
incorporated by reference in Registration Statement Nos. 33-25884, 33-37198,
33-49660, 33-53338, 33-54409, 33-62331, 333-12089, 333-26587, 333-34797,
333-53977 and 333-66991 on Forms S-8.

We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.


Deloitte & Touche LLP

Philadelphia, Pennsylvania
August 12, 2002