EXHIBIT 15
 
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
 
    We  are aware that our report dated April 24, 1996, on our review of interim
financial information of UNUM Corporation for the three-month period ended March
31, 1996, and included in  the Company's quarterly report  on Form 10-Q for  the
quarter  then ended is incorporated by reference in this registration statement.
Pursuant to Rule 436(c) under the Securities Act of 1933, this report should not
be considered a part of the  registration statement prepared or certified by  us
within the meaning of Sections 7 and 11 of that Act.
 
/s/ COOPERS & LYBRAND L.L.P.
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Portland, Maine
July 12, 1996