SCOR U.S. Corporation
          New York, New York

          Gentlemen:

          We acknowledge our awareness that our report dated August 2, 1994
          related to our review of interim financial information of SCOR
          U.S. Corporation for the three month and six month periods ended
          June 30, 1994 and included in the quarterly report on Form 10-Q
          is incorporated by reference in the Company's Registration
          Statements on Form S-8 (Registration Nos. 33-12604, 33-44577, and
          33-46753).  Our report refers to the changes in the Company's
          methods of accounting for multiple year retrospectively rated
          reinsurance contracts and for the adoption of the Financial
          Accounting Standards Board's Statement of Financial Accounting
          Standards No. 113, "Accounting and Reporting for Reinsurance of
          Short-Duration and Long-Duration Contracts," in 1993.

          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 within the meaning of Section 7 and 11
          of the Act.

                                                  Very truly yours,




                                                  KPMG Peat Marwick
                                                  (Signature)

          August 10, 1994