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 period ended September 30, 2001, as indicated in our report
dated November 12, 2001 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, 2001, is
incorporated by reference in Registration Statement Nos. 333-85769,
333-85769-01, 333-85769-02 and 333-85769-03 on Form S-3.

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

Dallas, Texas
November 12, 2001