EXHIBIT 15
TXU Gas Company:
We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited condensed
consolidated interim financial information of TXU Gas Company and subsidiaries
(TXU Gas) for the periods ended September 30, 2000 and 1999, as indicated in our
report dated November 10, 2000; because we did not perform an audit, we
expressed no opinion on that information.
We are aware that our report referred to above, which is included in TXU Gas'
Quarterly Report on Form 10-Q for the quarter ended September 30, 2000, is
incorporated by reference in Registration Statements No. 333-85769,
333-85769-01, 333-85769-02, 333-85769-03 and 333-43811 on Form S-3, and
Post-Effective Amendment No. 1 to Registration Statement No. 333-43811-01 on
Form S-3, of TXU Gas.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.
/s/ DELOITTE & TOUCHE LLP
Dallas, Texas
November 13, 2000
