EXHIBIT 15


TXU Corp.
1601 Bryan Street
Dallas, TX 75201


We have made a review, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), of the unaudited condensed
consolidated interim financial information of TXU Corp. and subsidiaries for the
three-month periods ended March 31, 2005 and 2004, and have issued our report
dated May 9, 2005, and for the six-month periods ended June 30, 2005 and 2004,
and have issued our report dated August 5, 2005. As indicated in such reports,
because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our reports referred to above, which were included in your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 2005 and June
30, 2005, are being incorporated by reference in this Registration Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933, are 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.

We have made a review, in accordance with the standards of the Public Company
Accounting Oversight Board


/s/ Deloitte & Touche, LLP

Dallas, Texas
August 18, 2005