Luminant Energy Trading California POS AM Prospectus update (post-effective amendment)

Exhibit 15(a)

June 9, 2009

Energy Future Competitive Holdings Company

1601 Bryan Street

Dallas, TX 75201

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim condensed consolidated financial information of Energy Future Competitive Holdings Company and subsidiaries (“EFC Holdings”) for the three-month periods ended March 31, 2009 and 2008, and have issued our report dated April 30, 2009. As indicated in such report, because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which was included in your Quarterly Report on Form 10-Q for the quarter ended March 31, 2009, is being used in this Registration Statement.

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.

/s/ Deloitte & Touche LLP

Dallas, Texas