EXHIBIT 15

La Quinta Inns, Inc.
San Antonio, Texas

Ladies and Gentlemen:

With respect to this registration statement, we acknowledge our awareness of the
use therein of our report dated April 21, 1995, 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
June 12, 1995