Exhibit 15





CalEnergy 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 CalEnergy Company, Inc. for the three month periods
ended March 31, 1996 and 1995 as indicated in our report dated April 18, 1996;
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 March 31, 1996, 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
May 10, 1995