Exhibit 15






Penn Virginia Corporation
200 S. Broad Street
800 The Bellevue
Philadelphia, PA 19102

Re:   Registration Statement Nos. 2-67355, 2-77500 and 33-40430

Gentlemen:

With respect to the subject Registration Statements, we acknowledge our 
awareness of the use therein of our report dated May 10, 1994 related to our 
review of interim financial information.

Pursuant to Rule 436(c) under the Securities Act, such report is not considered
a part of a 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 the Act.

                                          Very truly yours,


                                          KPMG Peat Marwick


                                          KPMG PEAT MARWICK














May 10, 1994