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.