EXHIBIT 15.1

December 16, 1999

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