<DOCUMENT>
<TYPE>EX-15
<SEQUENCE>6
<FILENAME>dex15.txt
<DESCRIPTION>INDEPENDENT ACCOUNTANT'S LETTER
<TEXT>
<PAGE>


Alcoa and subsidiaries                                         EXHIBIT 15

                                                             August 6, 2001

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

RE: Alcoa Inc.


     1.  Form S-8  (Registration Nos. 33-24846, 333-32516, 333-91331, 333-36214
     and 333-47116) Alcoa Savings Plan for Salaried Employees; Alcoa Savings
     Plan for Bargaining Employees; Alcoa Savings Plan for Non-Bargaining
     Employees; Alumax Inc. Thrift Plan for Salaried Employees; Alumax Inc.
     Thrift Plan for Hourly Employees; Alumax Inc. Thrift Plan for Collectively
     Bargained Employees; Reynolds Metals Company Savings and Investment Plan
     for Salaried Employees; Reynolds Metals Company Savings Plan for Hourly
     Employees; Employees Savings Plan; Cordant Retirement Savings and
     Investment Plan; Huck International Inc. Retirement Savings and Investment
     Plan; Howmet Corporation Salaried Employees Savings Plan and Howmet
     Corporation Hourly Employee Savings Plan


     2.  Form S-8  (Registration Nos.33-22346, 33-49109, 33-60305, 333-27903,
     333-62663, 333-79575, 333-36208, 333-37740, and 333-39708) Long Term Stock
     Incentive Plan; Alumax Inc. Long Term Incentive and Employee Equity
     Ownership Plans; Alcoa Stock Incentive Plan; Reynolds Metals Company 1999
     Nonqualified Stock Option Plan; Reynolds Metals Company 1996 Nonqualified
     Stock Option Plan; Reynolds Metals Company 1992 Nonqualified Stock Option
     Plan; Reynolds Metals Company 1987 Nonqualified Stock Option Plan; Cordant
     Technologies Inc. 1989 Stock Awards Plan; Cordant Technologies Inc. 1996
     Stock Awards Plan; Howmet International Inc. Amended and Restated 1997
     Stock Awards Plan


     3.   Form S-3  (Registration No. 333-59044) Debt Securities, Warrants to
     Purchase Debt Securities, Preferred Stock and Common Stock of Alcoa Inc.,
     Trust Preferred Securities of Alcoa Trust I, and Guarantee of Trust
     Preferred Securities of Alcoa Trust I by Alcoa Inc.


Commissioners:

We are aware that our report dated July 6, 2001, except for Note N, for which
the date is August 6, 2001, on our review of interim financial information of
Alcoa Inc. and subsidiaries for the three-month and six-month periods ended June
30, 2001, and included in the Company's quarterly report on Form 10-Q for the
quarter then ended, is incorporated by reference in the registration statements
referred to above. Pursuant to Rule 436 (c) under the Securities Act of 1933,
this report should not be considered as part of a 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


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