Exhibit 15



La Quinta Inns, Inc.
San Antonio, Texas

Gentlemen:

Re:  Registration Statements Nos. 33-26470, 2-97266, 2-67606, 33-55102, 33-58866
     and 333-00309.

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated May 13, 1997, 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
May 14, 1997










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