Acknowledgment of Deloitte & Touche




                                                                   Exhibit 15.1

February 4, 1998

CalEnergy Company, Inc.
302 South 36th Street - Suite 400
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 CalEnergy Company, Inc. and subsidiaries for the periods ended
March 31, 1997 and 1996, June 30, 1997 and 1996, and September 30, 1997 and
1996, as indicated in our reports dated April 29, 1997, August  12, 1997, and
October 13, 1997, 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 are included in your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 1997, June 30,
1997, and September 30, 1997, are being used in this Registration Statement.

We also are 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
Omaha, Nebraska