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10-Q - FORM 10-Q - PEPSICO INCpepsicoq3-10xq952015.htm
EX-32 - CERTIFICATIONS OF CEO AND CFO PURSUANT TO SECTION 906 - PEPSICO INCexhibit32-952015.htm
EX-12 - COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - PEPSICO INCexhibit12-952015.htm
EX-31 - CERTIFICATIONS OF CEO AND CFO PURSUANT TO SECTION 302 - PEPSICO INCexhibit31-952015.htm
EXHIBIT 15


Accountant’s Acknowledgement


The Board of Directors and Shareholders
PepsiCo, Inc.:

We hereby acknowledge our awareness of the use of our report dated October 6, 2015 included within the Quarterly Report on Form 10-Q of PepsiCo, Inc. for the twelve and thirty-six weeks ended September 5, 2015, and incorporated by reference in the following Registration Statements and in the related Prospectuses:

Description, Registration Statement Number

Form S-3
PepsiCo Automatic Shelf Registration Statement, 333-197640
PepsiCo Automatic Shelf Registration Statement, 333-177307
PepsiCo Automatic Shelf Registration Statement, 333-154314
PepsiAmericas, Inc. 2000 Stock Incentive Plan, 333-165176
PBG 2004 Long Term Incentive Plan, PBG 2002 Long Term Incentive Plan, PBG Long Term Incentive Plan, The Pepsi Bottling Group, Inc. 1999 Long Term Incentive Plan and PBG Stock Incentive Plan, 333-165177

Form S-8
The PepsiCo 401(k) Plan for Hourly Employees, 333-150868
The PepsiCo 401(k) Plan for Salaried Employees, 333-150867
PepsiCo, Inc. 2007 Long-Term Incentive Plan, 333-142811 and 333-166740
PepsiCo, Inc. 2003 Long-Term Incentive Plan, 333-109509
PepsiCo SharePower Stock Option Plan, 33-35602, 33-29037, 33-42058, 33-51496, 33-54731, 33-66150 and 333-109513
Director Stock Plan, 33-22970 and 333-110030
1979 Incentive Plan and the 1987 Incentive Plan, 33-19539
1994 Long-Term Incentive Plan, 33-54733
PepsiCo, Inc. 1995 Stock Option Incentive Plan, 33-61731, 333-09363 and 333-109514
1979 Incentive Plan, 2-65410
PepsiCo, Inc. Long Term Savings Program, 2-82645, 33-51514 and 33-60965
PepsiCo 401(k) Plan, 333-89265
Retirement Savings and Investment Plan for Union Employees of Tropicana Products, Inc. and Affiliates and the Retirement Savings and Investment Plan for Union Employees of Tropicana Products, Inc. and Affiliates (Teamster Local Union #173), 333-65992
The Quaker Long Term Incentive Plan of 1990, The Quaker Long Term Incentive Plan of 1999 and The Quaker Oats Company Stock Option Plan for Outside Directors, 333-66632
The Quaker 401(k) Plan for Salaried Employees and The Quaker 401(k) Plan for Hourly Employees, 333-66634
The PepsiCo 401(k) Plan for Salaried Employees, 333-76196
The PepsiCo 401(k) Plan for Hourly Employees, 333-76204
The PepsiCo Share Award Plan, 333-87526
PBG 401(k) Savings Program, PBG 401(k) Program, PepsiAmericas, Inc. Salaried 401(k) Plan and PepsiAmericas, Inc. Hourly 401(k) Plan, 333-165106
PBG 2004 Long Term Incentive Plan, PBG 2002 Long Term Incentive Plan, PBG Long Term Incentive Plan, The Pepsi Bottling Group, Inc. 1999 Long Term Incentive Plan, PBG Directors’ Stock Plan, PBG Stock Incentive Plan and PepsiAmericas, Inc. 2000 Stock Incentive Plan, 333-165107

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
New York, New York
October 6, 2015