EXHIBIT 15.1


AWARENESS LETTER OF INDEPENDENT ACCOUNTANTS


MidAmerican Energy Holdings Company
Des Moines, Iowa


We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of MidAmerican Energy Holdings Company and subsidiaries for the
three-month periods ended March 31, 2003 and 2002, as indicated in our report
dated May 8, 2003; because we did not perform an audit, we expressed no opinion
on that information.


We are aware that our report referred to above, which was included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 2003, is being
used in this Registration Statement.


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


DELOITTE & TOUCHE LLP
Des Moines, Iowa
May 30, 2003