Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


May 10, 2002

Ladies and Gentlemen:


We have read the first four (4) paragraphs of Item 4 included in the Report on Form 8-K, dated May 8, 2002 of
Southern California Edison Company, to be filed with the Securities and Exchange Commission, and are in agreement
with the statements contained therein.

Very truly yours,

/s/  ARTHUR ANDERSEN LLP
--------------------------
Arthur Andersen LLP


cc:      W. James Scilacci
         Vice President and Chief
         Financial Officer
         Southern California Edison Company