<DOCUMENT>
<TYPE>EX-15
<SEQUENCE>6
<FILENAME>dex15.txt
<DESCRIPTION>PRICEWATERHOUSECOOPERS LETTER TO SEC
<TEXT>
<PAGE>



Alcoa and subsidiaries                                            EXHIBIT 15

                                                                  August 6, 2002

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

RE:  Alcoa Inc.


     1.  Forms 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.  Forms 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. 333-74874) Debt Securities, Preferred Stock,
     Common Stock, Warrants, Stock Purchase Contracts and Stock Purchase Units
     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 8, 2002, except for Note K, for which
the date is July 31, 2002, on our review of interim financial information of
Alcoa Inc. and subsidiaries as of and for the three-month and six-month periods
ended June 30, 2002, 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.

Very truly yours,


/s/  PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

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