Exhibit 16 February 1, 1995 Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Pennsylvania Power & Light Company dated February 1, 1995. Yours truly, /s/ Deloitte & Touche, LLP