UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K/A
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 7, 1997
TUCSON ELECTRIC POWER COMPANY
-----------------------------
(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)
<PAGE>
Form 8-K dated November 7, 1997 is amended to add the
response letter of Deloitte and Touche LLP attached hereto
as Exhibit 16.
Item 7. Financial Statements and Exhibits
(c) Exhibits
16 Letter from Deloitte and Touche LLP dated November
17, 1997 regarding the change in certifying
accountants.
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
-----------------------------
(Registrant)
Date: November 19, 1997 Ira R. Adler
--------------------
Ira R. Adler
Senior Vice President and
Principal Financial Officer
November 17, 1997 Exhibit 16
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-
K of Tucson Electric Power Company dated November 14, 1997.
Yours Truly,
DELOITTE & TOUCHE LLP
Tucson, Arizona
