October 29, 2015 |
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Securities and Exchange Commission |
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100 F Street, N.E. |
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Washington, DC 20549 |
Commissioners:
We are aware that our report dated October 29, 2015 on our review of interim financial information of 3M Company and its subsidiaries for the three and nine month periods ended September 30, 2015 and 2014 and included in the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2015 is incorporated by reference in its Registration Statements on Form S-8 (Registration Nos. 333-30689, 333-30691, 333-44760, 333-73192, 333-101727, 333-101751, 333-109282, 333-128251, 333-130150, 333-151039, 333-156626, 333-156627, 333-166908, 333-174562, 333-181269, and 333-181270) and Form S-3 (Registration Nos. 33-48089, 333-42660, 333-109211, and 333-196003).
Very truly yours,
/s/ PricewaterhouseCoopers LLP |
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PricewaterhouseCoopers LLP |
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Minneapolis, Minnesota |