Exhibit 15



November 1, 2002


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

Commissioners:

We are aware that our report dated November 1, 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 September 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-
99317, 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