EXHIBIT 99.3

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Ladies and Gentlemen:

In a letter dated April 18, 2002, our independent public accountants, Arthur
Andersen LLP ("Andersen"), represented to us that their audit of the
consolidated financial statements of Interstate Power Company (merged with
IES Utilities Inc. on January 1, 2002, which subsequently changed its name to
Interstate Power and Light Company) as of December 31, 2001 and for the year
then ended was subject to Andersen's quality control system for the U.S.
accounting and auditing practice to provide reasonable assurance that their
engagement was conducted in compliance with professional standards and that
there was appropriate continuity of Andersen personnel working on the audit
and availability of national office consultation.  Availability of personnel
at foreign affiliates of Andersen is not relevant to this audit.




Interstate Power and Light Company


By:  /s/ John E. Kratchmer
     ---------------------
Name:    John E. Kratchmer
Title:   Corporate Controller and Chief Accounting Officer


April 18, 2002