EXHIBIT 99.1

March 29, 2002

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Ladies and Gentlemen:

In a letter dated March 28, 2002, our independent public accountants, Arthur
Andersen LLP ("Andersen"), represented to us that their audit of the
consolidated financial statements of Calpine Corporation as of December 31,
2001 and for the year then ended was subject to Andersen's quality control
system for the U.S. accounting and auditing practice to provide reasonable
assurance that their engagement was conducted in compliance with professional
standards and that there was appropriate continuity of Andersen personnel
working on the audit, availability of national office consultation and
availability of personnel at foreign affiliates of Andersen to conduct the
relevant portions of the audit.

CALPINE CORPORATION


     By:     /s/ Charles B. Clark, Jr.
             -------------------------------------
     Name:       Charles B. Clark, Jr.
     Title:      Senior Vice President and
                 Corporate Controller
                 Chief Accounting Officer