Attached files

file filename
10-Q - FORM 10Q YUM! BRANDS, INC. - YUM BRANDS INCform_10q090509.htm
EX-31.1 - CEO CERTIFICATION EX31.1 - YUM BRANDS INCexhib31_1.htm
EX-32.1 - CEO CERTIFICATION EX32.1 - YUM BRANDS INCexhib32_1.htm
EX-32.2 - CFO CERTIFICATION EX32.2 - YUM BRANDS INCexhib32_2.htm
EX-31.2 - CFO CERTIFICATION EX31.2 - YUM BRANDS INCexhib31_2.htm
EXCEL - IDEA: XBRL DOCUMENT - YUM BRANDS INCFinancial_Report.xls
 




Acknowledgement of Independent Registered Public Accounting Firm



The Board of Directors and Shareholders
YUM! Brands, Inc.:


We hereby acknowledge our awareness of the use of our report dated October 13, 2009, included within the Quarterly Report on Form 10-Q of YUM! Brands, Inc. for the twelve and thirty-six weeks ended September 5, 2009, and incorporated by reference in the following Registration Statements:

Description
Registration Statement Number
   
Form S-3 and S-3/A
 
   
Debt Securities
333-160941
Debt Securities
333-133097
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! Brands 401(k) Plan
333-36893, 333-32048, 333-109300
YUM! Brands, Inc. Restaurant General Manager
 
   Stock Option Plan
333-64547
YUM! Brands, Inc. Long-Term Incentive Plan
333-32052, 333-109299
   
Pursuant to Rule 436(c) under the Securities Act of 1933 (the “Act”), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.




/s/ KPMG LLP
 
Louisville, Kentucky
October 13, 2009