Letter Re: Unaudited Interim Financial Information



Aetna Life Insurance and Annuity Company
Hartford, Connecticut

Ladies and Gentlemen:

With respect to the  registration  statement  No.  333-24645  on  Post-Effective
Amendment No. 1 on Form S-2, we acknowledge our awareness of the use therein of
our reports dated May 5, 1997, August 4, 1997 and November 3, 1997 related to
our reviews of interim financial information of Aetna Life Insurance and Annuity
Company.

Pursuant to Rule 436(c) under the Securities Act of 1933, such reports are 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.

                                                       /s/ KPMG Peat Marwick LLP

Hartford, Connecticut
November 14, 1997