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-month and six-month periods ended June 30, 2003 and
2002, as indicated in our report dated August 12, 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 is included in TXU Gas'
Quarterly Report on Form 10-Q for the quarter ended June 30, 2003, is
incorporated by reference in Registration Statements 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.



DELOITTE & TOUCHE  LLP
Dallas, Texas
August 12, 2003