EXHIBIT 99

To the Securities and Exchange Commission:

Arthur Andersen LLP, our independent public accountants, has represented to us
that their audit of the consolidated financial statements of CILCORP Inc. and
subsidiaries, incorporated by reference in the Company's Annual Report on Form
10-K for the year ended December 31, 1999, was subject to Arthur Andersen's
quality control system for the U.S. accounting and auditing practice to provide
reasonable assurance that the engagement was conducted in compliance with
professional standards; and that there was appropriate continuity of Arthur
Andersen personnel working on the audit, availability of national office
consultation, and availability of personnel at foreign affiliates of Arthur
Andersen to conduct the relevant portions of the audit.

                                             R. J. Sprowls
                                             Vice President

                                             T. S. Romanowski
                                             Chief Financial Officer
                                             And Treasurer




EXHIBIT 99

To the Securities and Exchange Commission:

Arthur Andersen LLP, our independent public accountants, has represented to us
that their audit of the consolidated financial statements of Central Illinois
Light Company and subsidiaries, incorporated by reference in the Company's
Annual Report on Form 10-K for the year ended December 31, 1999, was subject to
Arthur Andersen's quality control system for the U.S. accounting and auditing
practice to provide reasonable assurance that the engagement was conducted in
compliance with professional standards; and that there was appropriate
continuity of Arthur Andersen personnel working on the audit, availability of
national office consultation, and availability of personnel at foreign
affiliates of Arthur Andersen to conduct the relevant portions of the audit.

                                             R. J. Sprowls
                                             President

                                             T. S. Romanowski
                                             Chief Financial Officer
                                             And Treasurer