EXHIBIT 15
	Kinetic Concepts, Inc.
	San Antonio, Texas

	Gentlemen:

	Re:     Registration Statement Nos. 33-26673, 33-26674

	With respect to the subject registration statements, we
	acknowledge our awareness of the use therein of our report
	dated April 22, 1994 related to our review of interim
	financial information.

	Pursuant to Rule 436 (c) under the Securities Act of 1933,
	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       






	San Antonio, Texas
	May 13, 1994