March 18, 1997


The Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Attention: Filing Desk, Stop 1-4

               Re:  CalEnergy Company, Inc. Form 10-K


Gentlemen:

      Submitted herewith via electronic transmission pursuant  to
EDGAR is the Annual Report on Form 10-K for the fiscal year ended
December 31, 1996 of CalEnergy Company, Inc. (the "Company").

      The Form 10-K (including exhibits) is also being filed with
the  New  York  Stock  Exchange and the  Pacific  Stock  Exchange
concurrently herewith.

                         Sincerely,



                         Douglas L. Anderson
                         Assistant Secretary and
                         General Counsel CalEnergy Americas