March 9, 1999

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir/Madam:

We  have  read Item 4 included in the Form 8-K dated March 9, 1999 of Selkirk
Cogen Partners, L.P. and  its  wholly  owned subsidiary Selkirk Cogen Funding
Corporation filed with the Securities and  Exchange  Commission  and  are  in
agreement with the statements contained therein.

Very truly yours,


/s/ ARTHUR ANDERSEN LLP
- ------------------------
Arthur Andersen LLP



cc:	David N. Bassett, Treasurer, JMC Selkirk, Inc. 	
	John R. Cooper, Senior Vice President and 
		Chief Financial Officer, JMC Selkirk, Inc.
	Kevin J. Donovan, Assistant Treasurer, JMC Selkirk,  Inc.
	Beth Van Bladel, Controller, Selkirk Cogen Partners, L.P.