PEPSICO INC - FORM 10-Q - EX-15 - LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION - April 23, 2010

Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - PEPSICO INCFinancial_Report.xls
EX-4.6 - FORM OF PEPSIAMERICAS, INC. 7.625% NOTES DUE 2015 - PEPSICO INCdex46.htm
EX-32 - CERTIFICATIONS OF CEO AND CFO PURSUANT TO SECTION 906 - PEPSICO INCdex32.htm
EX-4.9 - FORM OF PEPSIAMERICAS, INC. 4.50% NOTES DUE 2013 - PEPSICO INCdex49.htm
EX-31 - CERTIFICATIONS OF CEO AND CFO PURSUANT TO SECTION 302 - PEPSICO INCdex31.htm
EX-4.8 - FORM OF PEPSIAMERICAS, INC. 7.44% NOTES DUE 2026 - PEPSICO INCdex48.htm
EX-4.7 - FORM OF PEPSIAMERICAS, INC. 7.29% NOTES DUE 2026 - PEPSICO INCdex47.htm
EX-12 - COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - PEPSICO INCdex12.htm
EX-4.17 - FORM OF PEPSIAMERICAS, INC. 5.50% NOTES DUE 2035 - PEPSICO INCdex417.htm
EX-4.15 - FORM OF PEPSIAMERICAS, INC. 4.875% NOTES DUE 2015 - PEPSICO INCdex415.htm
EX-4.16 - FORM OF PEPSIAMERICAS, INC. 5.00% NOTES DUE 2017 - PEPSICO INCdex416.htm
EX-10.12 - AMENDMENT TO THE PEPSICO PENSION EQUALIZATION PLAN - PEPSICO INCdex1012.htm
EX-10.13 - SPECIFIED EMPLOYEE AMENDMENTS - PEPSICO INCdex1013.htm
EX-10.11 - AMENDMENT TO THE PEPSICO EXECUTIVE INCOME DEFERRAL PROGRAM - PEPSICO INCdex1011.htm
10-Q - FORM 10-Q - PEPSICO INCd10q.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 April 23, 2010 included within the Quarterly Report on Form 10-Q of PepsiCo, Inc. for the twelve weeks ended March 20, 2010, 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, 333-154314

 

 

-

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

 

 

-

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

 

 

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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

April 23, 2010

PEPSICO INC Reports