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 and
subsidiaries (US Holdings) for the three-month periods ended March 31, 2004 and
2003, as indicated in our report dated May 14, 2004; 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
Holdings' Quarterly Report on Form 10-Q for the quarter ended March 31, 2004, 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
May 14, 2004