EXHIBIT 15.1
Bank United Corp.
3200 Southwest Freeway
Houston, Texas 77027
We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Bank United Corp. and subsidiaries for the three and nine-month
periods ended June 30, 2000, as indicated in our report dated July 21, 2000;
because we did not perform an audit, we expressed no opinion on that
information.
We are aware that our report referred to above, which is included in the
Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2000,
is incorporated by reference in Post-effective Amendment No. 6 to Form S-1
(Registration Statement No. 333-19237) on Form S-3, Post-effective Amendment
No. 2 to Form S-1 (Registration Statement No. 333-37645) on Form S-3, Form
S-8 (Registration Statement No. 333-42765), and Pre-effective Amendment No. 2
to Form S-3 (Registration Statement No. 333-75937 and No. 333-83797).
We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the 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 that Act.
KPMG LLP
Houston, Texas
July 21, 2000
