EXHIBIT 15(b)



Texas Utilities Electric Company:


We have reviewed, in accordance with standards established by the American
Institute of Certified Public Accountants, the unaudited condensed consolidated
interim financial information of Texas Utilities Electric Company and
subsidiaries for the periods ended June 30, 1997 and 1996, as indicated in our
report dated August 11, 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 June 30, 1997, is
incorporated by reference in Registration Statement No. 33-69554 on Form S-3
and Post Effective Amendment No. 1 to Registration Statement No. 33-83976 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.


Deloitte & Touche LLP
Dallas, Texas

August 11, 1997