EXHIBIT 15(a)
                                                                   -------------




May 15, 2002

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

Commissioners:

We are aware that our report dated May 8, 2002 on our review of interim
financial information of Insilco Technologies, Inc. (the "Company") as of and
for the period ended March 31, 2002 and included in the Company's quarterly
report on Form 10-Q for the quarter then ended is incorporated by reference in
the Company's registration statements on Form S-3, Registration No. 333-71947
and on Form S-4, Registration No. 333-51145.
..

Very truly yours,




/s/ PricewaterhouseCoopers LLP
Columbus, Ohio