Attached files
Exhibit 15
July 22, 2010
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
RE: Alcoa Inc.
Commissioners:
We are aware that our report dated July 22, 2010, on our review of interim financial information of Alcoa Inc. and its subsidiaries (Alcoa) for the three- and six-month periods ended June 30, 2010 and 2009 and included in Alcoa’s quarterly report on Form 10-Q for the quarter ended June 30, 2010 is incorporated by reference in its Registration Statements on Form S-3 (No. 333-149623), Form S-4 (No. 333-141419), and Form S-8 (Nos. 33-60305, 333-27903, 333-62663, 333-79575, 333-32516, 333-36208, 333-37740, 333-39708, 333-106411, 333-128445, 333-146330, 333-153369, 333-155668, and 333-159123).
| Very truly yours, |
| /s/ PricewaterhouseCoopers LLP |
| Pittsburgh, Pennsylvania |