EXHIBIT 15.1 January 26, 2000 MidAmerican Funding, LLC 666 Grand Avenue Des Moines, Iowa 50303 We have made a review, in accordance with standards established by the American Institute of Certified Public Accountants, of the unaudited interim financial information of MidAmerican Energy Company for the periods ended March 31, 1999, June 30, 1999 and September 30, 1999, as indicated in our reports dated April 28, 1999, July 23, 1999 and October 25, 1999, respectively, because we did not perform an audit, we expressed no opinion on that information. We are aware that our reports referred to above, which were included in MidAmerican Energy Company's Quarterly Reports on Form 10-Q for the quarters ended March 31, 1999, June 30, 1999 and September 30, 1999, are being used in this Registration Statement. We are also aware that the aforementioned reports, pursuant to Rule 436(c) under the Securities Act of 1933, are 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