CE CASECNAN WATER & ENERGY CO INC
8-K/A, EX-16, 2000-12-18
ELECTRIC SERVICES
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Exhibit 16 - Letter from Sycip Gorres Velayo & Co.


[SYCIP GORRES VELAYO & CO. LETTERHEAD]



December 18, 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. 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/A report dated  December 18, 2000.  We agree
with the statements concerning our Firm in such Form 8-K/A.

Very truly yours,



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




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