CENTRAL POWER & LIGHT CO /TX/
8-K, 2000-07-07
ELECTRIC SERVICES
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549


FORM 8-K


CURRENT REPORT


PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934


Date of Report:  July 5, 2000
(Date of earliest event reported)

Commission		Registrant; State of Incorporation;			I.R.S. Employer
File Number		    Address; and Telephone Number			Identification No.

   0-346	    CENTRAL POWER AND LIGHT COMPANY		     74-0550600
		          (A Texas Corporation)
		          539 North Carancahua Street
		          Corpus Christi, Texas  78401-2802
		          Telephone  (361)  881-5300

   0-343	    PUBLIC SERVICE COMPANY OF OKLAHOMA	     73-0410895
		          (An Oklahoma Corporation)
		          212 East 6th Street
		          Tulsa, Oklahoma  74119-1212
		          Telephone  (918)  599-2000

   1-3146	    SOUTHWESTERN ELECTRIC POWER COMPANY	     72-0323455
		          (A Delaware Corporation)
		          428 Travis Street
		          Shreveport, Louisiana  71156-0001
		          Telephone  (318)  673-3000

   0-340	    WEST TEXAS UTILITIES COMPANY			     75-0646790
		          (A Texas Corporation)
		          301 Cypress Street
		          Abilene, Texas  79601-5820
		          Telephone  (915)  674-7000

Item 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a) Previous independent accountants.

(i) On July 5, 2000, Central Power and Light Company, Public Service Company of
Oklahoma, Southwestern Electric Power Company and West Texas Utilities
Company dismissed Arthur Andersen LLP as its independent accountants.  Central
Power and Light Company, Public Service Company of Oklahoma, Southwestern
Electric Power Company and West Texas Utilities Company (the "Companies") are
wholly owned subsidiaries of Central and South West Corporation ("CSW").  On
June 15, 2000 CSW and American Electric Power Company, Inc. ("AEP") merged
and CSW became a subsidiary of AEP.  CSW as the sole shareholder of Central
Power and Light Company, Public Service Company of Oklahoma, Southwestern
Electric Power Company and West Texas Utilities Company approved the decision
to change independent accountants.
(ii) The reports of Arthur Andersen LLP on the financial statements for each of
the Companies for the past two fiscal years contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principle.
(iii) In connection with its audits of each of the Companies for the two
most recent fiscal years and through July 5, 2000, there have been no
disagreements with Arthur Andersen LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope
or procedure, which disagreements if not resolved to the satisfaction of
Arthur Andersen LLP would have caused them to make reference
thereto in their report on the financial statements for such years.
(iv) During the two most recent fiscal years of each of the Companies and
through July 5, 2000, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).
(v) Central Power and Light Company, Public Service Company of Oklahoma,
Southwestern Electric Power Company and West Texas Utilities Company have
requested that Arthur Andersen LLP furnish them with a letter addressed to
the SEC stating whether or not it agrees with the above statements.  A copy
of such letter, dated July 7, 2000, is filed as Exhibit 99 to this Form 8-K.

(b) New independent accountants.

(i) Central Power and Light Company, Public Service Company of Oklahoma,
Southwestern Electric Power Company and West Texas Utilities Company engaged
Deloitte & Touche LLP as their new independent accountants as of July 5, 2000.
During the two most recent fiscal years and through July 5, 2000, Central
Power and Light Company, Public Service Company of Oklahoma, Southwestern
Electric Power Company and West Texas Utilities Company have not consulted
with Deloitte & Touche LLP regarding either (i) the application of accounting
principles to a specified transaction, either completed or proposed; or the
type of audit opinion that might be rendered on the financial statements of
Central Power and Light Company, Public Service Company of Oklahoma,
Southwestern Electric Power Company and West Texas Utilities Company and
either a written report was provided or oral advice was provided that
Deloitte & Touche LLP concluded was an important factor considered by
Central Power and Light Company, Public Service Company of Oklahoma,
Southwestern Electric Power Company and West Texas Utilities Company in
reaching a decision as to the accounting, auditing or financial reporting
issue; or (ii) any matter that was either the subject of a disagreement, as
that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions to Item 304 of Regulation S-K, or a reportable event, as that
term is defined in Item 304(a)(1)(v) of Regulation S-K.


Item 7.		FINANCIAL STATEMENTS AND EXHIBITS.

(c) Exhibits.

     Exhibit No. 		Exhibit

     99			        	Letter, dated July 7, 2000, from Arthur Andersen LLP to the
                   Securities and Exchange Commission.




SIGNATURES

	Pursuant to the requirements of the Securities Exchange Act of 1934, each
Registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.  The signature for each undersigned
Registrant shall be deemed to relate only to matters having reference
to such Registrant.


				           Central Power and Light Company
				           Public Service Company of Oklahoma
				           Southwestern Electric Power Company
				           West Texas Utilities Company


               /s/ Armando A. Pena

				           Armando A. Pena
				           Treasurer



July 7, 2000





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