EXHIBIT 15


July 10, 1998



Orion Capital Corporation
9 Farm Springs Road
Farmington, CT  06032


      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
period 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 was included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 1998 is being used
in this Registration Statement on Form S-8.

      We are also 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