Exhibit 15

La Quinta Inns, Inc.
San Antonio, Texas

Gentlemen:

Re:  Registration Statements Nos. 33-26470, 2-97266, 2-67606, 2-65645,
     33-42087, and 33-55102 and 33-58866

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated July 18, 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.

   
                                          KPMG Peat Marwick LLP



San Antonio, Texas
November 4, 1994