Exhibit 99


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We  have  read the statements made by Kansas City Power  &  Light
Company  (copy attached), which we understand will be filed  with
the  Commission, pursuant to Item 4 of Form 8-K, as part  of  the
Company's Form 8-K report dated February 8, 2002.  We agree  with
the  statements concerning our Firm in such Form 8-K except  that
it  should  be noted that we are not in a position to comment  on
the  Company's solicitation or evaluation process referred to  in
the  last  sentence of the first paragraph of such Form  8-K.  It
should  be noted that with respect to the first sentence  of  the
second paragraph our agreement extends through February 8,  2002,
the  date that the Company notified us that our services will  be
discontinued  effective with the completion of the audit  of  the
December 31, 2001 financial statements.

                          /s/PricewaterhouseCoopers LLP
			     PricewaterhouseCoopers LLP

 Kansas City, Missouri
 February 15, 2002