Exhibit 15





California Energy Company, Inc. 
Omaha, Nebraska

We have made a review, in accordance with standards established by
the American Institute of Certified Public Accountants, of the
unaudited interim financial information of California Energy
Company, Inc. for the six month period ended June 30, 1995 and 1994
as indicated in our report dated July 27, 1995; 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 June
30, 1995, is incorporated by reference in Registration Statements
No. 33-41152 and No. 33-52147 on Form S-8 and Registration
Statement No. 35-51363 on Form S-3.

We also are aware that the aforementioned report, pursuant to Rule
436(c) under the Securities Act, is not considered a part of a
Registration Statement prepared or certified by an accountant or a
report prepared or certified by an accountant within the meaning of
Section 7 and 11 of that Act.



DELOITTE & TOUCHE LLP
Omaha, Nebraska
August 11, 1995