EXHIBIT 15.1





ClubCorp, Inc.
Dallas, Texas

Ladies and Gentlemen:

Re:  Registration Statements Nos. 33-89818, 33-96568, 333-08041 333-57107, and
     333-52612

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated July 19, 2002, related to our
review of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933 (the Act), such report
is not considered 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.




                                             KPMG LLP



Dallas, Texas
July 26, 2002