SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                   FORM 8-K/A
                                 CURRENT REPORT
     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934



Date of Report (Date of Earliest Event Reported)   November 13, 1996
                                                   -----------------



                          SIERRA PACIFIC POWER COMPANY
                          ----------------------------
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)


 
               NEVADA                      0-508            88-0044418
- -------------------------------------   ------------    -------------------
   (State or other jurisdiction of      (Commission      (I.R.S. Employer
   incorporation or organization)       File Number)    Identification No.)
 
 

P.O. Box 10100 (6100 Neil Road), Reno, Nevada               89520-0400
- ---------------------------------------------           ------------------
  (Address of principal executive offices)                  (Zip Code)



Registrant's telephone number, including area code:    (702) 689-5408
                                                      ----------------



                                     None
- --------------------------------------------------------------------------------
             (Former name, former address and former fiscal year, 
                         if changed since last report)

 
     Form 8-K dated November 13, 1996 is amended to add the response letter of
Coopers & Lybrand, L.L.P. attached hereto.

 
ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS
- -------------------------------------------

     ( c )  Exhibits

     16     Letter from Coopers & Lybrand L.L.P. dated November 21, 1996
regarding the change in certifying accountants.
 



                                   SIGNATURE


Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.



                                      SIERRA PACIFIC POWER COMPANY

Date:  November 22, 1996              By:  /s/  Malyn K. Malquist
       -----------------                 -----------------------------
                                                Malyn K. Malquist
                                           Senior Vice President and
                                            Chief Financial Officer