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, 1995 and 1994,  as indicated in our report
dated  January 12,  1996;  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,  Registration  Statement  No.  33-27452  on Form S-8,  and
Registration Statement No. 33-64951 on Form S-4.

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 12, 1996
Dallas, Texas