EXHIBIT 15





TXU Electric Company:

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited condensed
consolidated interim financial information of TXU Electric Company and
subsidiaries (TXU Electric) for the periods ended September 30, 2001, as
indicated in our report dated November 12, 2001, because we did not perform an
audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in TXU
Electric's Quarterly Report on Form 10-Q for the quarter ended September 30,
2001, is incorporated by reference in Registration Statement Nos. 33-69554,
333-53296, 333-53296-01, 333-53296-02 and 333-53296-03 on Form S-3.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.


/s/ DELOITTE & TOUCHE LLP

Dallas, Texas
November 12, 2001



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