Exhibit 15





             Letter Re: Unaudited Interim Financial Information



December 6, 1995



Securities and Exchange Commission
Washington, D.C. 20549


We are aware of the incorporation by reference in the Registration
Statement (Form S-4) of CUC International Inc. of our reports dated May 31,
1995 and August 29, 1995, relating to the unaudited condensed consolidated
interim financial statements of CUC International Inc. which are included
in its Forms 10-Q for the quarters ended April 30, 1995 and July 31, 1995.

Pursuant to Rule 436(c) of the Securities Act of 1933 our reports are not a
part of the registration statement prepared or certified by accountants
within the meaning of Section 7 or 11 of the Securities Act of 1933.



                                        Ernst & Young LLP


Stamford, Connecticut