EXHIBIT 15
The Board of Directors of Pfizer Inc.:
Re: Registration Statement No. 333-98105
With respect to the subject registration statement on Form S-4 of Pfizer Inc.,
we acknowledge our awareness of the use therein of our reports dated May 15,
2002 and August 13, 2002 relating 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.
KPMG LLP
New York, New York
October 17, 2002