Exhibit 18.02


                              Deloitte & Touche LLP
                                    Suite 820
                                1426 Main Street
                                P. O. Drawer 7128
                         Columbia, South Carolina 29202




May 12, 2000



South Carolina Electric & Gas Company
1426 Main Street
Columbia, South Carolina  29201

Dear Sirs/Madams:

At your request, we have read the description  included in your Quarterly Report
on Form 10-Q to the  Securities  and Exchange  Commission  for the quarter ended
March 31,  2000,  of the facts  relating to the change in  accounting  method to
record an estimate of unbilled  revenues for  electricity  and gas delivered but
not yet  billed.  We  believe,  on the basis of the facts so set forth and other
information  furnished to us by appropriate  officials of the Company,  that the
accounting  change  described in your Form 10-Q is to an alternative  accounting
principle that is preferable under the circumstances.

We have not audited any  consolidated  financial  statements  of South  Carolina
Electric & Gas Company and its  consolidated  subsidiaries as of any date or for
any period subsequent to December 31, 1999. Therefore, we are unable to express,
and we do not express,  an opinion on the facts set forth in the above-mentioned
Form 10-Q,  on the  related  information  furnished  to us by  officials  of the
Company, or on the financial position,  results of operations,  or cash flows of
South Carolina  Electric & Gas Company and its  consolidated  subsidiaries as of
any date or for any period subsequent to December 31, 1999.

Yours truly,



s/Deloitte & Touche LLP
Deloitte & Touche LLP