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EXHIBIT 15 Accountants’ AcknowledgmentThe Board of Directors We hereby acknowledge our awareness of the use of our report dated July 19, 2002 included within the Quarterly Report on Form 10-Q of YUM! Brands, Inc. (formerly TRICON Global Restaurants, Inc.) for the twelve and twenty-four weeks ended June 15, 2002, and incorporated by reference in the following Registration Statements: |
| Description |
Registration Statement Number | ||
|---|---|---|---|
| Forms S-3 and S-3/A | |||
| YUM! Direct Stock Purchase Program | 333-46242 | ||
| $2,000,000,000 Debt Securities | 333-42969 | ||
| Form S-8s | |||
| YUM! Restaurants Puerto Rico, Inc. Save-Up Plan | 333-85069 | ||
| Restaurant Deferred Compensation Plan | 333-36877, 333-32050 | ||
| Executive Income Deferral Program | 333-36955 | ||
| YUM! Long-Term Incentive Plan | 333-36895, 333-85073, 333-32046 | ||
| SharePower Stock Option Plan | 333-36961 | ||
| YUM! Long-Term Savings Program | 333-36893, 333-32048 | ||
| YUM! Brands, Inc. Restaurant General Manager | |||
| Stock Option Plan | 333-64547 | ||
| YUM! Brands, Inc. Long Term Incentive Plan | 333-32052 | ||
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Pursuant to Rule 436(c) of the Securities Act of 1933, such report is not considered a part of a 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 the Act. KPMG LLP |