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 three and six month periods ended June 30, 2002 and 2001, as
indicated in our report dated August 13, 2002; 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 June 30, 2002, is
incorporated by reference in Registration Statements No. 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.

DELOITTE & TOUCHE LLP
Dallas, Texas
August 13, 2002