Exhibit 15




April 30, 1998



Orion Capital Corporation
Farmington, Connecticut


We have made a review, in accordance with standards  established by the American
Institute of Certified Public  Accountants,  of the unaudited  interim financial
information of Orion Capital  Corporation and subsidiaries for the periods ended
March 31,  1998 and 1997,  as  indicated  in our report  dated  April 30,  1998;
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  March  31,  1998,  is
incorporated  by reference in  Registration  Statements No. 2-65348 on Forms S-8
and S-16  relating to the Orion Capital  Corporation  1976 and 1979 Stock Option
Plans,  No. 2-80636 on Form S-8 relating to the Orion Capital  Corporation  1982
Long-Term  Performance  Incentive  Plan, No. 2-63344 on Form S-8 relating to the
Orion Capital  Corporation  Employees'  Stock Savings and  Retirement  Plan, No.
33-59847 on Form S-8 relating to the Orion Capital Corporation 1994 Stock Option
Plan for Non-Employee  Directors,  and No. 333-44901 on Form S-8 relating to the
Wm. H. McGee & Co., Inc. 401(k) and Profit Sharing Plan .

We also are aware that the aforementioned report,  pursuant to Rule 436(c) under
the  Securities  Act, 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.

DELOITTE & TOUCHE LLP



Hartford, Connecticut


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