EXHIBIT 15(d)

                    LETTER ON UNAUDITED FINANCIAL INFORMATION

November 14, 1997

Southwestern Public Service Company:

We are aware that Southwestern Public Service Company has incorporated by
reference in this Registration Statement (Form S-3, File No. 333-_____)
pertaining to the registration of New Century Energies, Inc. common stock, its
Form 10-Qs for the quarters ended March 31, 1997, June 30, 1997 and September
30, 1997, which include our reports dated June 5, 1997, August 8, 1997 and
November 10, 1997, respectively, covering the unaudited consolidated condensed
financial statements contained therein. Pursuant to Regulation C of the
Securities Act of 1933, those reports are not considered a part of the
Registration Statement prepared or certified by our Firm or reports prepared or
certified by our Firm within the meaning of Sections 7 and 11 of the Act.

                                Very truly yours,


                                /s/ Arthur Andersen LLP