August 2, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We are aware that our report dated August 2, 2016 on our review of interim financial information of 3M Company and its subsidiaries for the three and six month periods ended June 30, 2016 and 2015 and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2016 is incorporated by reference in its Registration Statements on Form S-8 (Registration Nos. 333-30689, 333-30691, 333-44760, 333-73192, 333-101727, 333-109282, 333-128251, 333-130150, 333-151039, 333-156626, 333-156627, 333-166908, 333-174562, 333-181269, 333-181270, and 333-211431) and Form S-3 (Registration Nos. 333-196003, 33-48089, 333-42660, and 333-109211) dated August 2, 2016.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Minneapolis, Minnesota