EXHIBIT 15.1

                    LETTER RE: UNAUDITED INTERIM INFORMATION


The Board of Directors and Stockholders
Fritz Companies, Inc.,


With respect to the registration statement filed by United Parcel Service,
Inc., on Form S-4 we acknowledge our awareness of the incorporation by
reference therein of our reports dated September 28, 2000 and January 8, 2001,
related to our review of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such a report is not
considered 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


San Francisco, California
March 28, 2001