EXHIBIT 15







TXU US Holdings:

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 US Holdings Company (US
Holdings) and subsidiaries for the three-month and nine-month periods ended
September 30, 2003 and 2002, as indicated in our report dated November 11, 2003
(which includes an explanatory paragraph relating to the adoption of Statement
of Financial Accounting Standards Nos. 143 and 150 and the recission of Emerging
Issues Task Force Issue 98-10 as discussed in Note 1 to the Notes to Financial
Statements); 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 US
Holding's Quarterly Report on Form 10-Q for the quarter ended September 30,
2003, is incorporated by reference in Registration Statements Nos. 33-69554,
333-53296, 333-53296-01, 333-53296-02 and 333-53296-03 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, 2003