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 incorporated by
reference in the Prospectus which is part of this Registration Statement on
Form S-4, as amended.

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 & Toouche LLP

DELOITTE & TOUCHE LLP

Omaha, Nebraska
July 29, 1996