Exhibit 15






May 4, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We  are  aware that our report dated May 4, 2001 on our reviews
of   interim   financial  information   of   UniSource   Energy
Corporation  (the  Company) and Tucson Electric  Power  Company
(TEP)  as  of  and  for the period ended  March  31,  2001  and
included in the Company's and TEP's quarterly report on Form 10-
Q  for  the quarter then ended is incorporated by reference  in
the  Company's Registration Statements on Form S-8  (Nos.  333-
43765,  333-43767,  333-43769, 333-53309,  333-53333  and  333-
53337), on Form S-3 (Nos. 333-31043 and 333-93769), and on Form
S-4  (No.  333-60809)  and in TEP's  Amendment  No.  3  to  the
Registration Statement on Form S-4 (No. 333-65143).

Very truly yours,



PriceWaterhouseCoopers LLP