Exhibit 15.1


Board of Directors and Stockholder
Magma Power Company
Omaha, Nebraska

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 the Salton Sea Funding Corporation for the three
month period ended March 31, 1996 and the Salton Sea Guarantors, the
Partnership Guarantors, and the Salton Sea Royalty Company for the three month
periods ended March 31, 1996 and 1995, as indicated in our reports dated April
25, 1996; because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our reports referred to above are being included in the
Prospectus which is part of this Registration Statement on Form S-4.

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.


/s/ DELOITTE & TOUCHE LLP


DELOITTE & TOUCHE LLP
Omaha, Nebraska
July 2, 1996