SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported): November 14, 1997
TUCSON ELECTRIC POWER COMPANY
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(Exact name of registrant as specified in its charter)
Arizona 1-5924 86-0062700
(State of Incorporation) (Commission File Number) (IRS Employer
Identification No.)
220 West Sixth Street, Tucson, Arizona 85701
(Address of principal executive office) (Zip Code)
(520) 571-4000
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
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On November 7, 1997, based upon the recommendation of
its audit committee, the Board of Directors of Tucson
Electric Power Company voted to appoint Price Waterhouse LLP
as the Company's independent accountants effective for the
year ending December 31, 1998. The Company chose not to
renew the engagement of Deloitte & Touche LLP, the Company's
present independent accountants. Deloitte & Touche LLP will
continue to serve for the 1997 fiscal year, including
rendering an opinion on the financial statements for the
year ending December 31, 1997.
On November 14, 1997 the Company engaged Price
Waterhouse LLP as its principal accountants to audit the
financial statements for the year ending December 31, 1998.
During 1995, 1996 and the period from December 31, 1996
through November 14, 1997, the Company has not consulted
Price Waterhouse LLP on items which concerned the
application of accounting principles generally, or to a
specific transaction or group of transactions, either
completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements.
SIGNATURE
Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned thereunto duly
authorized.
TUCSON ELECTRIC POWER COMPANY
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(Registrant)
Date: November 17, 1997 Ira R. Adler
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Ira R. Adler
Senior Vice President and
Principal Financial Officer
