EXHIBIT 15 (a)







Texas Utilities Company:

We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited condensed
consolidated interim financial information of Texas Utilities Company and
subsidiaries (the "Company") for the periods ended March 31, 1998 and 1997, as
indicated in our report dated May 11, 1998; because we did not perform an
audit, we expressed no opinion on that information.

We  are  aware that our report referred to above, which is included in the
Company's Quarterly Report on Form  10-Q  for  the quarter ended March 31,
1998, is incorporated by reference in Registration Statements No. 33-55931,
333-27989, and 333-32831 on Form S-3; Registration Statements No. 333-45999,
333-47135 and  333-49395  on  Form  S-4;  and  Registration  Statements  No.
333-32833,  333-32835,  333-32837, 333-32839, 333-32841, 333-32843, and
333-45657 on Form S-8 of Texas Utilities Company.

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.



DELOITTE & TOUCHE LLP

Dallas, Texas
May 11, 1998