EXHIBIT 15




August 13, 1998



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

Ladies and Gentlemen:

We are aware that Niagara Mohawk Power Corporation has included our report dated
August 13, 1998, (issued pursuant to the provisions of Statement on Auditing
Standards No. 71) in the Registration Statements on Form S-8 (Nos. 33-36189,
33-42771 and 333-13781) in the Prospectus constituting part of the Registration
Statements on Form S-3 (Nos. 33-50703, 33-51073, 33-54827, 33-55546, 333-49541
and 333-55923) and in the Prospectus/Proxy Statement constituting part of the
Registration Statement on Form S-4 (No. 333-49769).  We are also aware of our
responsibilities under the Securities Act of 1933.





Yours very truly,



/s/ PricewaterhouseCoopers LLP

PRICEWATERHOUSECOOPERS LLP