Exhibit 15



                                   1345 Avenue of the Americas
                                   New York, NY 10105


August 4, 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, No. 33-61283 and No. 33-51561, its Form 10-Q for the
quarter ended June 30, 1995, which includes our report dated July
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 or a report prepared
or certified by our firm within the meaning of Sections 7 and 11 of
the Act.


Very truly yours,


ARTHUR ANDERSEN LLP