EXHIBIT 15


CUC INTERNATIONAL INC. AND SUBSIDIARIES

EXHIBIT15-LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION

October 31, 1997

Shareholders and Board of Directors
CUC International Inc.

We are aware of the  incorporation  by reference in the  Registration  Statement
(Form S-3, No.  333-11031)  and related  Prospectus of HFS  Incorporated,  dated
August 29,  1996,  of our report dated June 13, 1997  relating to the  unaudited
condensed  consolidated  interim financial  statements of CUC International Inc.
that is included  in its  Quarterly  Report on Form 10-Q for the  quarter  ended
April 30, 1997, and incorporated by reference in the Joint Proxy Statement filed
by CUC  International  Inc.  and  HFS  Incorporated  that  is made a part of CUC
International Inc.'s Registration Statement (Form S-4, No. 333-34517).

Pursuant to Rule 436(c) of the  Securities  Act of 1933 our report is not a part
of the registration  statement  prepared or certified by accountants  within the
meaning of Section 7 or 11 of the Securities Act of 1933.


/s/ ERNST & YOUNG LLP
Stamford, Connecticut