Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - SIERRA PACIFIC POWER COFinancial_Report.xls
EX-31.EX-31.1 - SECTION 302 CEO CERTIFICATION - SIERRA PACIFIC POWER COsppc63014ex311.htm
EX-32.EX-32.2 - SECTION 906 CFO CERTIFICATION - SIERRA PACIFIC POWER COsppc63014ex322.htm
EX-32.EX-32.1 - SECTION 906 CEO CERTIFICATION - SIERRA PACIFIC POWER COsppc63014ex321.htm
EX-31.EX-31.2 - SECTION 302 CFO CERTIFICATION - SIERRA PACIFIC POWER COsppc63014ex312.htm
10-Q - SIERRA PACIFIC POWER COMPANY FORM 10-Q 6.30.14 - SIERRA PACIFIC POWER COsppc63014form10-q.htm


EXHIBIT 15

August 1, 2014

To the Board of Directors and Shareholder of
Sierra Pacific Power Company
Las Vegas, Nevada

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited consolidated interim financial information of Sierra Pacific Power Company and subsidiaries for the periods ended June 30, 2014 and 2013, as indicated in our report dated August 1, 2014; 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, 2014, is incorporated by reference in Registration Statement No. 333-190869-01 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

Las Vegas, Nevada