EXHIBIT 15.2
ACCOUNTANTS' ACKNOWLEDGMENT
December 20, 2002
PepsiCo, Inc.
Purchase, New York
Re: Registration Statement on Form S-4 filed today with the Securities and
Exchange Commission
With respect to the subject registration statement, we acknowledge our awareness
of the incorporation by reference therein of our reports dated April 23, 2002,
July 19, 2002, and October 8, 2002 related to our reviews of interim financial
information.
Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such reports
are not considered 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.
Very truly yours,
/s/ KPMG LLP
New York, New York