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 consolidated interim financial information of Southwestern Public 
Service Company and subsidiaries for the periods ended May 31, 1995 and 1994, 
as indicated in our report dated July 11, 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 May 31, 1995, is 
incorporated by reference in Amendment No. 1 to Registration Statement No. 
33-53171 on Form S-3 and Registration Statement Nos. 33-27452 and 33-57869 on 
Form S-8.

We are also 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

July 11, 1995
Dallas, Texas