Exhibit 4 (b) (2)




March 22, 1998




Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:    Texas Utilities Electric Company
          1998 Annual Report on Form 10-K


Gentlemen:

     Pursuant to the exemption afforded by Item 601(b) (4) (iii) (A) of
Regulation S-K, Texas Utilities Electric Company (Company) is not filing as
exhibits to its Annual Report on Form 10-K for 1998 instruments with respect
to its long-term debt consisting of pollution control revenue bonds, as the
aggregate amounts represented thereby do not exceed 10% of the total assets of
the Company and its subsidiaries on a consolidated basis.  Reference is made
to Note 5 to Consolidated Financial Statements (included in Appendix A of the
Company's Annual Report on Form 10-K for 1998).

     The Company agrees to furnish a copy of the above instruments to the
Securities and Exchange Commission upon request.


                                               Sincerely,





                                        /s/        Jerry W. Pinkerton
                                       ----------------------------------
                                                   Jerry W. Pinkerton
                              Controller and Principal Accounting Officer