EXHIBIT 15

La Quinta Inns, Inc.
San Antonio, Texas

Ladies and Gentlemen:

Re: Registration Statement No. 33-60295

With respect to this registration statement, we acknowledge our awareness of the
use  therein of  our report dated  July 20, 1995,  related to our  review of the
combined condensed financial statements.

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
July 25, 1995