EXHIBIT 15








TXU US Holdings:

We have made a review, in accordance with standards of the Public Company
Accounting Oversight Board (United States), of the unaudited condensed
consolidated interim financial information of TXU US Holdings Company and
subsidiaries (US Holdings) as of June 30, 2004 and for the three-month and six-
month periods ended June 30, 2004 and 2003, as indicated in our report dated
August 12, 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 June 30, 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
August 12, 2004