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 and nine month periods ended September  30,
1996  and 1995 as indicated in our report dated October 22, 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
September  30, 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 Sections 7 and 11 of that Act.



DELOITTE & TOUCHE LLP
Omaha, Nebraska
November 14, 1996