CE CASECNAN WATER & ENERGY CO INC
8-K, EX-16, 2000-09-07
ELECTRIC SERVICES
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Exhibit 16 - Letter from Sycip Gorres Velayo & Co.







[SYCIP GORRES VELAYO & CO. LETTERHEAD]



September 7, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.

Washington, D.C.  20549

Commissioners:

We have read the statements made by CE Casecnan Water and Energy Co., Inc. (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  September 7,
2000. We agree with the statements concerning our Firm in such Form 8-K. We have
no basis to agree or disagree with the Company's statements in paragraph b.

Very truly yours,



/s/ Sycip Gorres Velayo & Co.
Sycip Gorres Velayo & Co.





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