Exhibit 15

                   AWARENESS LETTER OF INDEPENDENT ACCOUNTANTS

MidAmerican Energy Holdings Company
Des Moines, Iowa

We have made a review, in accordance with standards  established by the American
Institute of Certified Public  Accountants,  of the unaudited  interim financial
information of MidAmerican  Energy  Holdings  Company and  subsidiaries  for the
period March 14, 2000 to March 31, 2000 for MidAmerican  Energy Holdings Company
and for the  period  January 1, 2000 to March 13,  2000 and for the three  month
period  ended  March  31,  1999  for   MidAmerican   Energy   Holdings   Company
(Predecessor),  as indicated in our report dated April 21, 2000;  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 your
Quarterly  Report  on Form  10-Q  for the  quarter  ended  March  31,  2000,  is
incorporated  by  reference  in  Registration  Statements  No.  333-30537,   No.
333-45615 and No. 333-62697 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 a 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
Des Moines, Iowa
May 15, 2000