EXHIBIT (15)


[LETTERHEAD OF COOPERS & LYBRAND]


August 14, 1996



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

RE:  SIERRA PACIFIC RESOURCES
     REGISTRATION STATEMENTS ON FORM S-3 AND S-8

We are aware that our report dated July 26, 1996, on our review of the interim
financial information of Sierra Pacific Resources for the period ended June 30,
1996, and included in the Company's quarterly report on Form 10-Q is
incorporated by reference in the registration statements on Form S-3 of Sierra
Pacific Resources for the Company's 2,000,000 shares of continuously offered
stock plan (File No. 33-90284) and the Common Stock Investment Plan (File No. 
33-21365), in the registration statements on Form S-8 of Sierra Pacific
Resources for the Employees' Stock Purchase Plan and Employees' Stock Ownership
Plan (File No. 2-92454), Executive Long-term Incentive Plan (File No. 33-87646)
and the Non-Employee Director Stock Plan (File No. 33-48152), and in the
registration statement on Form S-3 of Sierra Pacific Power Company for Series C
Medium Term Notes (File No. 333-1374). Pursuant to Rule 436 (c) under the
Securities Act of 1933, this report should not be considered a part of the
registration statement prepared or certified by us within the meaning of
Sections 7 and 11 of that Act.

/s/ Coopers & Lybrand L.L.P.

                                       18