Exhibit 16






 Securities and Exchange Commission
 450 Fifth Street, N.W.
 Washington, D.C. 20549

 Commissioners:

 We  have  read the statements made by Kansas City  Power  &
 Light Company (copy attached), which we understand will  be
 filed with the Commission, pursuant to Item 4 of Form  8-K,
 as  part  of the Company's Form 8-K/A report dated February
 8,  2002.  We agree with the statements concerning our Firm
 in  such Form 8-K/A except that it should be noted that  we
 are   not  in  a  position  to  comment  on  the  Company's
 solicitation or evaluation process referred to in the  last
 sentence of the first paragraph of such Form
 8-K/A.

                        /s/PricewaterhouseCoopers LLP
                           PricewaterhouseCoopers LLP

 Kansas City, Missouri
 February 26, 2002