Exhibit 15
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
December 8, 1998
Ladies and Gentlemen:
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 Central Illinois Public Service Company for the periods ended
March 31, 1998 and 1997, June 30, 1998 and 1997 and September 30,1998 and 1997,
as indicated in our reports dated April 24, 1998, July 23, 1998 and October 15,
1998, respectively; because we did not perform an audit, we expressed no opinion
on that information.
We are aware that our reports referred to above (issued pursuant to the
provisions of Auditing Standards No. 71) are attached to this letter and,
therefore, are incorporated by reference in Central Illinois Public Service
Company's Prospectus constituting part of its Registration Statement on Form S-3
(No. 333-18473), as amended. We are also aware of our responsibilities under the
Securities Act of 1933.
Yours very truly,
/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
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Report of Independent Accountants
To the Board of Directors of
Central Illinois Public Service Company
April 24, 1998
We have reviewed the accompanying balance sheet of Central Illinois Public
Service Company (the "Company" or "AmerenCIPS") as of March 31, 1998, and the
related statements of income and cash flows for the three-month and twelve-month
periods ended March 31, 1998 and 1997. These financial statements are the
responsibility of the Company's management.
We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with generally accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the accompanying 1998 financial statements for them to be in
conformity with generally accepted accounting principles.
The balance sheet of the Company at December 31, 1997 and the related statements
of income, cash flows and stockholder's equity for the year then ended (not
presented herein) were audited by other independent accountants whose report
dated February 1, 1998 expressed an unqualified opinion on those statements.
/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
St. Louis, MO
-4-
Report of Independent Accountants
To the Board of Directors of
Central Illinois Public Service Company
July 23, 1998
We have reviewed the accompanying balance sheet of Central Illinois Public
Service Company (the "Company" or "AmerenCIPS") as of June 30, 1998, and the
related statements of income and cash flows for the three-month, six-month and
twelve-month periods ended June 30, 1998 and 1997. These financial statements
are the responsibility of the Company's management.
We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with generally accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the accompanying 1998 financial statements for them to be in
conformity with generally accepted accounting principles.
The balance sheet of the Company at December 31, 1997 and the related statements
of income, cash flows and stockholder's equity for the year then ended (not
presented herein) were audited by other independent accountants whose report
dated February 1, 1998 expressed an unqualified opinion on those statements.
/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
St. Louis, MO
-5-
Report of Independent Accountants
To the Board of Directors of
Central Illinois Public Service Company
October 15, 1998
We have reviewed the accompanying balance sheet of Central Illinois Public
Service Company (the "Company" or "AmerenCIPS") as of September 30, 1998, and
the related statements of income and cash flows for the three-month, nine-month
and twelve-month periods ended September 30, 1998 and 1997. These financial
statements are the responsibility of the Company's management.
We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with generally accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the accompanying 1998 financial statements for them to be in
conformity with generally accepted accounting principles.
The balance sheet of the Company at December 31, 1997 and the related statements
of income, cash flows and stockholder's equity for the year then ended (not
presented herein) were audited by other independent accountants whose report
dated February 1, 1998 expressed an unqualified opinion on those statements.
/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
St. Louis, MO
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