Exhibit 16.1



                            [LETTERHEAD OF KPMG LLP]


September 30, 2005

Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for The Travelers Life and Annuity
Company (the 'Company') and, under the date of March 28, 2005, we reported on
the financial statements of the Company as of and for the years ended December
31, 2004 and 2003. On September 29, 2005, our appointment as principal
accountants was terminated.  We have read the Company's statements included
under Item 4.01(a) of its Form 8-K dated October 5, 2005, and we agree with such
statements, except for that we are not in a position to agree or disagree with
the Company's statement that the dismissal was approved by the Board of
Directors.



Very truly yours,


/s/ KPMG LLP