Exhibit 15

June 20, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549


Re: Alcoa Inc.


We are aware that our report dated April 6, 2000, accompanying interim financial
information of Alcoa Inc. and subsidiaries for the three-month periods ended
March 31, 2000 and 1999, and included in Alcoa's Quarterly Report on Form 10-Q
for the quarters then ended, are incorporated by reference in this registration
statement dated June 20, 2000.  Pursuant to Rule 436(c) under the Securities Act
of 1933, these reports should not be considered a part of the registration
statement prepared or certified by us within the meaning of Sections 7 and 11 of
that Act.

Very truly yours,

/s/  PricewaterhouseCoopers LLP

     PricewaterhouseCoopers LLP