EXHIBIT (15)



COOPERS                             COOPERS & LYBRAND L.L.P.
& LYBRAND
                                         a professional services firm



November 5, 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 October 28, 1996, on our review of the
interim financial information of Sierra Pacific Resources for the period ended
September 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. 333-4374), 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). 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.



   Coopers & Lybrand L.L.P. is a member of Coopers & Lybrand international, a
           limited liability association incorporated in Switzerland.