EXHIBIT 15

TXU Gas Company:

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited condensed
consolidated interim financial information of TXU Gas Company and subsidiaries
(TXU Gas) for the period ended March 31, 2002, as indicated in our report dated
May 9, 2002; 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 TXU Gas'
Quarterly Report on Form 10-Q for the quarter ended March 31, 2002, is
incorporated by reference in Registration Statements No. 333-85769,
333-85769-01, 333-85769-02 and 333-85769-03 on Form S-3.

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.

Dallas, Texas
May 15, 2002