1
                                   Exhibit 15





Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549


Commissioners:


We are aware that our report dated August 3, 2000 on our review of interim
financial information of Acme Metals Incorporated (the "Company") as of and for
the period ended June 25, 2000 and included in the Company's quarterly report on
Form 10-Q for the quarter then ended is incorporated by reference in its
Registration Statements on Form S-8 (Nos. 33-17235, 33-19437 and 33-308471) and
in its Registration Statements on Form S-8 (Nos. 33-38747 and 33-59627).

Very truly yours,



/s/ PricewaterhouseCoopers LLP
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PRICEWATERHOUSECOOPERS LLP

Chicago, Illinois
August 7, 2000