Exhibit 15





Securities and Exchange Commission
450 Fifth Street, Northwest
Washington, D.C.  20549
Attention:  Document Control

Re:  The Southland Corporation Form 10-Q

We are aware that our report dated April 21, 1997 on our review of the 
condensed consolidated balance sheet of The Southland Corporation and 
Subsidiaries as of March 31, 1997, and the condensed consolidated statements 
of earnings and cash flows for the three-month period then ended, included in 
this Form 10-Q, is incorporated by reference in the following registration 
statements:

                                                            REGISTRATION NO.

     On Form S-8 for:

          Post-Effective Amendment No. 3 to The Southland
          Corporation Equity Participation Plan                  33-23312

          Post-Effective Amendment No. 1 to The Southland
          Corporation Grant Stock Plan                           33-25327

          The Southland Corporation 1995 Stock Incentive Plan    33-63617

Pursuant to Rule 436(c) under the Securities Act of 1933, this report should 
not be considered a part of the registration statement prepared or certified 
by us within the meaning of Sections 7 and 11 of that Act.



COOPERS & LYBRAND L.L.P.
Dallas, Texas
April 28, 1997



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