Exhibit 15








Melville Corporation
Rye, New York


Board of Directors:


Re:      Registration  Statements Numbers 33-40251, 33-17181 and 2-97913 on Form
         S-8 and Numbers 33-62664 and 33-34946 on Form S-3


With  respect  to  the  subject  registration  statements,  we  acknowledge  our
awareness  of the use therein of our report  dated July 26, 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,
                                                 /S/ KPMG Peat Marwick





New York, New York
August 12, 1994