EXHIBIT 15








TXU Gas Company:

We have made a review,  in accordance  with  standards  established  by the
American Institute of Certified Public  Accountants,  of the unaudited condensed
consolidated  interim financial  information of TXU Gas Company and subsidiaries
(TXU Gas) for the three and nine month  periods  ended  September  30,  2002 and
2001,  as indicated in our report  dated  November 13, 2002;  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 TXU
Gas' Quarterly  Report on Form 10-Q for the quarter ended September 30, 2002, is
incorporated   by   reference  in   Registration   Statements   No.   333-85769,
333-85769-01, 333-85769-02 and 333-85769-03 on Form S-3.

We also are 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 that Act.


DELOITTE & TOUCHE  LLP
Dallas, Texas
November 13, 2002