15.1



June 29, 1999

Salton Sea Funding Corporation
302 South 36th Street, Suite 400-A
Omaha, Nebraska

We have made a reveiw, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Salton Sea Funding Corporation, Salton Sea Guarantors,
Partnership Guarantors, and Salton Sea Royalty Company for the periods ended
March 31, 1999 and 1998, as indicated in our reports dated April 28, 1999;
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 your
Quarterly Report on Form 10-Q for the quarter ended March 31, 1999 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.


/s/ Deloitte & Touche
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DELOITTE & TOUCHE LLP

Omaha, Nebraska