AETNA INC
10-Q, EX-15, 2000-11-01
HOSPITAL & MEDICAL SERVICE PLANS
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                                                                     Exhibit 15





Letter Re:  Unaudited Interim Financial Information

Aetna Inc.
Hartford, Connecticut

Ladies and Gentlemen:

Re: Registration Statements No. 333-07169, 333-08427, 333-08429, 333-08431,
333-52321, 333-68881, 333-52321-01, 333-52321-02, 333-52321-03, 333-52321-04,
and 333-52321-05.


With respect to the Registration Statements filed by Aetna Inc. or its
Subsidiaries, we acknowledge our awareness of the use therein of our report
dated October 31, 2000 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.



                                                  /s/  KPMG LLP


Hartford, Connecticut
October 31, 2000







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