Exhibit 15
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We are aware that our report dated May 5, 2010 on our review of interim consolidated financial information of 3M Company for the three-month period ended March 31, 2010 and 2009, and included in the Companys Quarterly Report on Form 10-Q for the quarter ended March 31, 2010, is incorporated by reference in the Companys Registration Statements on Form S-8 dated May 18, 2010.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Minneapolis, Minnesota
May 18, 2010