Exhibit 16 [LETTERHEAD OF ARTHUR ANDERSEN LLP] June 10, 1999 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Dear Sir/Madame: We have read Item 4 included in each Form 8-K/A Amendment No. 1 to the Current Reports on Form 8-K dated February 17, 1999 of PG&E Corporation, Pacific Gas and Electric Company, PG&E Funding LLC, and PG&E Gas Transmission, Northwest Corporation, filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, ARTHUR ANDERSEN LLP /S/ARTHUR ANDERSEN LLP Copy to: Mr. Bruce R. Worthington, PG&E Corporation