U.S. SECURITIES AND EXCHANGE COMMISSION
450 FIFTH STREET, N.W.
WASHINGTON, DC 20549
June 27, 2000
RE: Cleco Corporation ("Registrant")
Cleco Corporation 401 (k) Savings and Investment Plan
The Registrant has not provided all supporting documentation for the Cleco
Corporation 401 (k) Savings and Investment Plan required to complete our audit
of the financial statements for the year ended December 31, 1999. Accordingly,
we are unable to issue the related accountants' report prior to June 28, 2000.
Very truly yours
PricewaterhouseCoopers LLP
