EXHIBIT 16.1

April 22, 2003

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read Item 4 of CILCORP's and Central Illinois Light Company's Form 8-K/A
dated April 22, 2003, and have the following comments:

1.   We agree  with the  statements  made in the  paragraph  two  except for the
     second sentence and in paragraphs three, four and five.

2.   We have no basis on which to agree or disagree with the statements  made in
     the second sentence of the second paragraph and in the last paragraph.

Yours truly,



/s/ Deloitte & Touche LLP
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Deloitte & Touche LLP