Exhibit 15


May 7, 2002

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

Commissioners:

We are aware that our report dated May 3, 2002 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, 2002 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