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Letter Re:  Unaudited Interim Financial Information
___________________________________________________

Aetna Services, Inc.
Hartford, Connecticut

Gentlemen:

Re:  Registration Statements No. 33-52819, 33-52819-01, 333-05791,
333-07167, 333-07169, 333-08427, 333-08429 and 333-08431.


With respect to the subject registration statements, we 
acknowledge our awareness of the use therein of our report dated 
July 25, 1996 related to our review of interim financial 
information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such 
report is not considered a part of a registration statement 
prepared or certified by an accountant or a report prepared or 
certified by an accountant within the meaning of Sections 7 and 11 
of the Act.




                             By   /s/  KPMG PEAT MARWICK LLP  
                                 _____________________________
                                         (Signature)
                                       KPMG Peat Marwick LLP

Hartford, Connecticut
July 25, 1996



