EXHIBIT 15


LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION


The Midland Company:

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited condensed interim
financial information of the Midland Company and subsidiaries for the periods
ended September 30, 2000 and 1999, as indicated in our report dated October 19,
2000; because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended September 30, 2000, is
incorporated by reference in Registration Statements No. 33-64821 on Form S-3
and Nos. 33-48511 and 333-40560 on Form S-8.

We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the 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 that Act.


/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Cincinnati, Ohio

October 19, 2000