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                                                                      EXHIBIT 15




September 8, 1994



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sirs:

We are aware that the August 14, 1994 Quarterly Report on Form 10-Q of General
Host Corporation which includes our report dated September 8, 1994 (issued
pursuant to the provisions of Statements on Auditing Standards Nos. 71 and 42),
is incorporated by reference in its Registration Statement No. 33-50020 on Form
S-8 filed on July 27, 1992.  We are also aware of our responsibilities under
the Securities Act of 1933.

Yours very truly,

Price Waterhouse LLP