EXHIBIT 15.1

Bank United Corp.
3200 Southwest Freeway, Suite 2600
Houston, Texas

     We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited interim
financial information of Bank United Corp. and subsidiaries for the periods
ended March 31, 1999 and 1998 and December 31, 1998 and 1997, as indicated in
our reports dated April 27, 1999 and January 22, 1999, respectively, because we
did not perform an audit, we expressed no opinion on that information.

     We are aware that our reports referred to above, which were included in
your Quarterly Reports on Form 10-Q for the quarters ended March 31, 1999 and
December 31, 1998, are being used in this Registration Statement.

     We also are aware that the aforementioned reports, pursuant to Rule 436(c)
under the Securities Act of 1933, are not considered a part of the 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 that Act.

DELOITTE & TOUCHE LLP

Houston, Texas
July 26, 1999