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                                                                   EXHIBIT 15(a)



Texas Utilities 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 Texas Utilities Company for the
periods ended September 30, 1995 and 1994, as indicated in our report dated
November 7, 1995.  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 your
Quarterly Report on Form 10-Q for the quarter ended September 30, 1995, is
incorporated by reference in Registration Statement No. 33-55931 on Form S-3
and Registration Statements No. 33-59575, 33-59759 and 33-59961 on Form S-8.

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.

DELOITTE & TOUCHE LLP
Dallas, Texas
November 7, 1995