1
 
                                                                    EXHIBIT 15.1
 
               LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
 
Aetna Life and Casualty Company
Hartford, Connecticut
 
Gentlemen:
 
   
     With respect to Pre-effective Amendment No. 1 to the Registration Statement
on Form S-3 of Aetna Life and Casualty Company and Aetna Inc. for the
registration of up to $2,000,000,000 of debt securities of Aetna Life and
Casualty Company and guarantees thereof of Aetna Inc., we acknowledge our
awareness of the incorporation by reference of our report dated April 25, 1996
related to our review of interim financial information of Aetna Life and
Casualty Company and Subsidiaries.
    
 
     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.
 
                                          /s/  KPMG Peat Marwick LLP
 
Hartford, Connecticut
   
July 16, 1996