Exhibit 15



                                   1345 Avenue of the Americas
                                   New York, NY 10105


May 11, 1995

The Brooklyn Union Gas Company
One MetroTech Center
Brooklyn, NY 11201

Gentlemen:
                                   
We are aware that The Brooklyn Union Gas Company has incorporated
by reference in its previously filed Registration Statements No.
33-66182, 33-61283, and 33-51561, its Form 10-Q for the quarter
ended March 31, 1995 which includes our report dated April 26, 1995
covering the unaudited interim financial information contained
therein.  Pursuant to Regulation C of the Securities Act of 1933,
that report is not considered a part of the registration statements
prepared or certified by our firm within the meaning of Sections 7
and 11 of the Act.


Very truly yours,


ARTHUR ANDERSEN LLP