September  5,  2001



Securities  and  Exchange  Commission
Washington,  D.C.

Ladies  and  Gentlemen:

We  were  previously  principal accountants for PLM International, Inc. ("PLM"),
and  under the date of March 12, 2001, we reported on the consolidated financial
statements of PLM International, Inc. as of and for the years ended December 31,
2000 and 1999.  On August 30, 2001, our appointment as principal accountants was
terminated.  We  have  read  PLM  International's statements included under Item
4(a) of its Form 8-K dated September 5, 2001, and we agree with such statements,
except  that  we  are  not in a position to agree or disagree with the Company's
statements that the change was recommended by the Company's management, and that
the  Company  did not consult with Deloitte & Touche regarding any of the issues
specified  in  item  304(a)(2)  of  Regulation  S-K.

Very  truly  yours,


<<KPMG>>


cc:  Stephen  M.  Bess
     Chief  Executive  Officer
     PLM  International,  Inc.