EXHIBIT 15
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated April 25, 2001 on our review of interim
financial information of Bristol-Myers Squibb Company (the "Company") as of and
for the period ended March 31, 2001 and included in the Company's quarterly
report on Form 10-Q for the quarter then ended is incorporated by reference in
this Registration Statement dated August 9, 2001.
Very truly yours,
/s/ PricewaterhouseCoopers
PricewaterhouseCoopers LLP
New York, New York
August 9, 2001