EXHIBIT 99.1

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Ladies and Gentlemen:

In a letter dated March 25, 2002, our independent public accountants, Arthur
Andersen LLP ("Andersen"), represented to us that their audit of the
consolidated financial statements of Alliant Energy Corporation and
subsidiaries as of December 31, 2001 and for the year then ended was subject
to Andersen's quality control system for the U.S. accounting and auditing
practice to provide reasonable assurance that their engagement was conducted
in compliance with professional standards and that there was appropriate
continuity of Andersen personnel working on the audit, availability of
national office consultation and availability of personnel at foreign
affiliates of Andersen to conduct the relevant portions of the audit.




ALLIANT ENERGY CORPORATION


By:      /s/ John E. Kratchmer
         ---------------------
Name:        John E. Kratchmer
Title:       Corporate Controller and Chief Accounting Officer


March 25, 2002