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                                                                   EXHIBIT 15(a)

The Board of Directors
Ryder System, Inc.:


Ladies and Gentlemen:

Re:  Form S-8 Registration Statement for the Ryder System, Inc. Stock for Merit
     Increase Replacement Plan


With respect to the subject registration statement, we acknowledge our
awareness of the use therein of our report dated April 20, 1995, 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 LLP  
                                                                    
                                             
Miami, Florida                                                      
July 31, 1995