Exhibit 15.1



May 10, 1996



Arizona Public Service Company
Post Office Box 53999
Phoenix, Arizona 85072-3999

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 Arizona  Public  Service  Company for the periods ended March 31,
1996 and 1995, as indicated in our report dated May 2, 1996;  because we did not
perform an audit, we expressed no opinion on that information.

We are aware  that our  report  referred  to above,  which is  included  in your
Quarterly  Report  on Form  10-Q  for the  quarter  ended  March  31,  1996,  is
incorporated by reference in  Registration  Statement Nos.  33-51085,  33-57822,
33-61228, 33-55473, and 33-64455 on Form S-3.

We are also aware that the aforementioned report,  pursuant to Rule 436(c) under
the  Securities  Act of  1933,  is 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 the Act.




DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP

Phoenix, Arizona