Exhibit 16




March 21, 1994

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of the Form 8-
K  of  Entergy  Corporation,  Arkansas  Power  &  Light  Company,
Louisiana  Power  &  Light  Company, Mississippi  Power  &  Light
Company,  New  Orleans  Public Service Inc.,  and  System  Energy
Resources, Inc., dated March 21, 1994.

Yours truly,


/s/ Deloitte & Touche

Deloitte & Touche