EXHIBIT 15.

Southwestern Public Service Company:

We have made a review, in accordance with standards established by the American 
Institute of Certified Public Accountants, of the unaudited condensed interim 
financial information of Southwestern Public Service Company and subsidiaries 
for the periods ended November 30, 1994 and 1993, as indicated in our report 
dated January 10, 1995; 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 your 
Quarterly Report on Form 10-Q for the quarter ended November 30, 1995, is 
incorporated by reference in Amendment No. 1 to Registration Statement No. 33-
53171 on Form S-3 and Registration Statement No. 33-27452 on Form S-8.

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

January 10, 1995
Dallas, Texas