EXBITIT 15
 

Sierra Pacific Resources
6100 Neil Road
Reno, Nevada 89511

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited condensed interim
financial information of Sierra Pacific Resources and subsidiaries for the
period ended September 30, 1997, as indicated in our report dated November 4,
1997; because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended September 30, 1997, is
incorporated by reference in Registration Statements Nos. 33-90284 and 333-4374
on Forms S-3 and Registration Statement Nos. 2-92454, 33-87646, and 33-48152 on
Forms S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.


DELOITTE & TOUCHE LLP
Reno, Nevada
November 11, 1997

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