EXHIBIT 15
November 10, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated November 10, 2000 on our
reviews of interim financial information of UniSource Energy
Corporation (the Company) and Tucson Electric Power Company
(TEP) as of and for the period ended September 30, 2000 and
included in the Company's and TEP's quarterly report on Form 10-
Q for the quarter then ended is incorporated by reference in
the Company's Registration Statements on Form S-8 (Nos. 333-
43765, 333-43767, 333-43769, 333-53309, 333-53333 and 333-
53337), on Form S-3 (Nos. 333-31043 and 333-93769), and on Form
S-4 (No. 333-60809) and in TEP's Amendment No. 3 to the
Registration Statement on Form S-4 (No. 333-65143).
Very truly yours,
PricewaterhouseCoopers LLP
