EXHIBIT 15(a)


Texas Utilities 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 Texas Utilities Company and 
subsidiaries for the periods ended September 30, 1997 and 1996, as indicated in 
our report dated November 12, 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 No. 33-32831 and 33-27989
on Form S-3, Registration Statement No. 33-37131 on Form S-4 and Registration
Statements No.33-32833, 33-32835, 33-32837, 33-32839, 33-32841 and 33-32843 on
Form S-8 of TUC Holding Company (to be known as Texas Utilities Company).

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
November 12, 1997