Exhibit 15








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

Commissioners:

We are aware that our report dated November 5, 2003 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, 2003 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, 333-53337 and 333-
99317), on Form S-3 (Nos. 333-31043, 333-93769 and 333-103392), and in
TEP's Amendment No. 3 to the Registration Statement on Form S-4 (No. 333-
65143).

Very truly yours,


PricewaterhouseCoopers LLP