Exhibit 15




May 14, 1999



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, 1999 and 1998,  as indicated in our report dated May 7, 1999;  because
we did not perform an audit, we expressed no opinion on that information.

We consent to the  incorporation  by reference in  Registration  Statements  No.
2-80636 and No. 333-58941 on Form S-8 relating to the Orion Capital  Corporation
1982 Long-Term Performance Incentive Plan, No. 333-58905 on Form S-8 relating to
Orion Capital  Corporation  Equity Incentive Plan, No. 2-63344 and No. 333-58889
on Form S-8 relating to the Orion Capital  401(K) and Profit  Sharing Plan,  No.
33-59847 and No. 333-58939 on Form S-8 relating to the Orion Capital Corporation
1994 Stock Option Plan for Non- Employee  Directors,  No.  333-44901 on Form S-8
relating to the Wm. H. McGee & Co., Inc.  401(K) and Profit  Sharing  Plan,  No.
333-55671 on Form S-8 relating to Orion  Capital  Corporation  Employees'  Stock
Purchase Plan, and No.333-62951 on Form S-8 relating to Retirement  Savings Plan
for Employees of Guaranty National Insurance Company, of our report dated May 7,
1999,   appearing  in  this  quarterly  report  on  Form10-Q  of  Orion  Capital
Corporation for the quarter ended March 31, 1999.

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