Letter Re: Unaudited Interim Financial Information



Aetna Insurance Company of America
Hartford, Connecticut

Ladies and Gentlemen:

With respect to the registration statement No. 33-63657 on Post-Effective
Amendment No. 3 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 Insurance Company of
America.

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 24, 1997