Exhibit 15







August 2, 2002

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

Commissioners:

We are aware that our report dated August 2, 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 June 30, 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