EXHIBIT 15

La Quinta Inns, Inc.
San Antonio, Texas
Ladies and Gentlemen:

    With respect to this registration statement, we acknowledge our awareness of
the  incorporation by reference therein of our  reports dated April 21, 1995 and
July 20, 1995, related to our reviews of the interim financial information.

    Pursuant to Rule 436(c) under the  Securities Act of 1933, such reports  are
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
August 11, 1995