Exhibit 15.1

	Deloitte Auditores y Consultores Ltda.
	RUT: 80.276.200-3
	Av. Providencia 1760
	Pisos 6, 7, 8, 9 y 13
	Providencia, Santiago
	Chile
	Fono: (56-2) 729 7000
	Fax: (56-2) 374 9177
	e-mail: deloittechile@deloitte.com
	www.deloitte.cl

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Deloitte Auditores y Consultores Ltda. was previously the independent registered public accounting firm for Enersis S.A. (the “Company”), and reported on the financial statements of the Company for the years ended December 31, 2009 and 2010. We have read the Company’s statements included under Item 16F of its Annual Report on Form 20-F for the fiscal year ended December 31, 2010, and agree with such statements except that we are not in a position to agree or disagree with the Company’s statement that newly engaged accountants were not consulted regarding any of the matters or events set forth in Item 16F(a)(2) of Form 20-F.

Very truly yours,

April 27, 2011