EXHIBIT 99.7
March 28, 2002


Robert K. Herdman
Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D.C.  20549


Dear Mr. Herdman:


As it relates to the audit of the financial statements of the Ohio operations as
of and for the year ended December 31, 2001 included in this Form 10-K, Arthur
Andersen LLP (Arthur Andersen) has represented to us that this audit was subject
to Arthur Andersen's quality control system for the U.S. accounting and auditing
practice to provide reasonable assurance that the engagement was conducted in
compliance with professional standards, that there was appropriate continuity of
Arthur Andersen personnel working on the audit, availability of national office
consultation. Availability of personnel at foreign affiliates of Arthur Andersen
is not relevant to this audit.


Sincerely,


/S/ Niel C. Ellerbrook
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Niel C. Ellerbrook
Chairman and Chief Executive Officer
Vectren Energy Delivery of Ohio, Inc. and
Indiana Gas Company, Inc.