Tri-State Generation & Transmission Association 8-K Changes in Registrant's Certifying Accountant

Ernst & Young LLP Suite 4800 370 17th Street Denver, CO 80202 Tel: +1 720 931 4000
Fax: +1 720 931 4444
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October 10, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Item 4.01 of Form 8-K dated October 10, 2023, of Tri-State Generation and Transmission Association, Inc. and are in agreement with the statements contained in the first through fourth paragraphs on page 2 therein.

We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP