EXHIBIT 15.1





ClubCorp, Inc.
Dallas, Texas

Ladies and Gentlemen:

Re:  Registration Statement Nos. 33-89818, 33-96568, 333-08041 and 333-57107

With  respect  to  the  subject  registration  statements,  we  acknowledge  our
awareness  of  the  use therein of our report dated October 15, 1999, related to
our  review  of  interim  financial  information.

Pursuant  to  Rule  436(c)  under the Securities Act of 1933, such report is not
considered  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  LLP



Dallas, Texas
October 21, 1999