Attached files

file filename
10-Q - FORM 10-Q - AVISTA CORPd10q.htm
EX-12 - COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - AVISTA CORPdex12.htm
EX-31.1 - SECTION 302 CEO CERTIFICATION - AVISTA CORPdex311.htm
EX-31.2 - SECTION 302 CFO CERTIFICATION - AVISTA CORPdex312.htm
EXCEL - IDEA: XBRL DOCUMENT - AVISTA CORPFinancial_Report.xls
EX-32 - SECTION 906 CEO AND CFO CERTIFICATION - AVISTA CORPdex32.htm

Exhibit 15

August 6, 2010

Avista Corporation

Spokane, Washington

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Avista Corporation and subsidiaries for the periods ended June 30, 2010 and 2009, as indicated in our report dated August 6, 2010; 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 your Quarterly Report on Form 10-Q for the quarter ended June 30, 2010, is incorporated by reference in Registration Statement Nos. 2-81697, 2-94816, 033-54791, 333-03601, 333-22373, 333-58197, 333-33790, 333-47290, and 333-126577 on Form S-8; and in Registration Statement Nos. 033-53655, 333-63243, 333-64652, 333-155657, and 333-163609 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.

 

/s/ Deloitte & Touche LLP
Seattle, Washington