Exhibit 16.1


 March 15, 2001

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

 Commissioners:

 We have read the statements made by Wisconsin Electric Power
 Company (copy attached), which we understand will be filed with
 the Commission, pursuant to Item 4 of Form 8-K, as part of the
 Company's Form 8-K report dated March 8, 2001. We agree with the
 statements concerning our Firm in such Form 8-K.

 Very truly yours,


 /S/PricewaterhouseCoopers LLP
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 PRICEWATERHOUSECOOPERS LLP