EXHIBIT 15
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated May 5, 2011 on our review of interim consolidated financial information of 3M Company and its subsidiaries for the three-month periods ended March 31, 2011 and 2010 and included in the Companys Quarterly Report on Form 10-Q for the quarter ended March 31, 2011 is incorporated by reference in its Registration Statement on Form S-8 dated May 27, 2011.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Minneapolis, Minnesota
May 27, 2011