Exhibit 15







August 19, 2004

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

Commissioners:

We are aware that our report dated May 3, 2004, except as to the restatement of
unbilled revenue described in Note 18 to the condensed consolidated interim
financial statements which is as of August 19, 2004, 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, 2004 and
included in the Company's and TEP's quarterly report on Form 10-Q/A 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