EXHIBIT 15



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549



We are aware that our report dated April 24, 1996, on our review of interim
financial information of UNUM Corporation for the three month period ended 
March 31, 1996, and included in the Company's quarterly report on Form 10-Q
for the quarter then ended is incorporated by reference in the following 
Registration Statements:

  o  Form S-8 No. 33-31270 pertaining to the UNUM Employees Retirement Savings
      Plan and Trust

  o  Form S-8 No. 33-19090 pertaining to the 1987 Executive Stock Option Plan

  o  Form S-8 No. 33-38225 pertaining to the 1990 Long-Term Stock Incentive 
      Plan

  o  Form S-8 No. 33-52741 pertaining to the 1990 Long-Term Stock Incentive 
      Plan

  o  Form S-3 No. 33-36873

  o  Form S-3 No. 33-69132

  o  Form S-8 No. 33-60124 pertaining to the Colonial Companies, Inc. Security
      Saver Plan


  o  Post-Effective Amendment No. 1 on Form S-8 to Registration Statement on
      Form S-4 No. 33-55870

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