Exhibit 16
[KPMG Peat Marwick LLP Letterhead]



February 25, 1997



Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We are currently principal  accountants for TNP Enterprises,  Inc. and Texas-New
Mexico  Power  Company  (collectively,  the  "Company")  and,  under the date of
February 6, 1996, we reported on the  consolidated  financial  statements of TNP
Enterprises,  Inc. and  subsidiaries  and  Texas-New  Mexico  Power  Company and
subsidiaries  as of and for the years  ended  December  31,  1995 and  1994.  On
February  18,  1997,  we  were  notified  that  our   appointment  as  principal
accountants  will cease upon the issuance of our reports on the  Company's  1996
consolidated  financial  statements.  We  have  read  the  Company's  statements
included  under Item 4 of its Form 8-K,  dated  February 18, 1997,  and we agree
with such statements,  except that we are not in a position to agree or disagree
with the Company's statements regarding (i) the solicitation process and reasons
for  changing  independent  accountants,  (ii) the  approval of the  decision to
change  accountants by the Company's  board of directors,  (iii) the proposal to
submit the appointment of new independent accountants to the shareholders of TNP
Enterprises, Inc. in 1997, (iv) the Company's discussions with other accountants
regarding the specific  subject matter of our reportable  disagreement  with the
Company,  and (v) the Company's  measures begun to correct its material weakness
in internal control.


Very truly yours,



/s/KPMG Peat Marwick LLP


cc:      Kevern R. Joyce, TNP Enterprises, Inc.
         and Texas-New Mexico Power Company