Exhibit 15




November 16, 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
September 30, 1999 and 1998, as indicated in our report dated November 16, 1999;
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,  1999 is
incorporated  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. 333-55671 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.

We also are 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.


DELOITTE & TOUCHE LLP



Hartford, Connecticut