KPMG Peat Marwick LLP
Certified Public Accountants
1600 Market Street
Philadelphia, PA 19103


                                                                   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, 1995 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 LLP
                                   KPMG PEAT MARWICK LLP














May 15, 1995