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                                                            Exhibit 15


        Kinetic Concepts, Inc.
        San Antonio, Texas

        Gentlemen:

        Re:     Registration Statement Nos. 33-26673, 33-26674

        With respect to the subject registration statements, we
        acknowledge our awareness of the use therein of our report
        dated July 22, 1994 related to our review of interim financial
        information.

        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.


                                        Very truly yours,

                                        KPMG PEAT MARWICK



        San Antonio, Texas
        August 12, 1994