EXHIBIT 99.2

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 IES
Utilities Inc. (name changed to Interstate Power and Light
Company effective January 1, 2002) 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 and availability of national
office consultation.  Availability of personnel at foreign
affiliates of Andersen is not relevant to this audit.




INTERSTATE POWER AND LIGHT COMPANY


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


March 25, 2002