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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.
DELOITTE & TOUCHE LLP
Dallas, Texas
November 13, 2000
