Exhibit 99


                       [ILLINOIS POWER COMPANY LETTERHEAD]


March 21, 2002


Securities and Exchange Commission
Washington, DC 20549


Ladies and Gentlemen:


By letter dated March 20, 2002, addressed to Illinois Power Company, our
independent public accountants, Arthur Andersen LLP, pursuant to the
requirements of Securities and Exchange Commission Release Nos. 33-8070 and
34-45590, represented that their audit of Illinois Power Company was subject to
Arthur Andersen's quality control systems for 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 and availability of national
office consultation to conduct the relevant portions of the audit.


Sincerely,

/s/ Peggy E. Carter

Peggy E. Carter
Vice President and Controller