Exhibit 15

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



December 8, 1998


Ladies and Gentlemen:

We have made a review, in accordance with standards  established by the American
Institute of Certified Public  Accountants,  of the unaudited  interim financial
information of Central  Illinois  Public  Service  Company for the periods ended
March 31, 1998 and 1997, June 30, 1998 and 1997 and September  30,1998 and 1997,
as indicated in our reports dated April 24, 1998,  July 23, 1998 and October 15,
1998, respectively; because we did not perform an audit, we expressed no opinion
on that information.

We are  aware  that our  reports  referred  to  above  (issued  pursuant  to the
provisions  of  Auditing  Standards  No. 71) are  attached  to this  letter and,
therefore,  are  incorporated  by reference in Central  Illinois  Public Service
Company's Prospectus constituting part of its Registration Statement on Form S-3
(No. 333-18473), as amended. We are also aware of our responsibilities under the
Securities Act of 1933.

Yours very truly,



/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

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<PAGE>


                        Report of Independent Accountants


To the Board of Directors of
Central Illinois Public Service Company




April 24, 1998


We have  reviewed the  accompanying  balance  sheet of Central  Illinois  Public
Service  Company (the "Company" or  "AmerenCIPS")  as of March 31, 1998, and the
related statements of income and cash flows for the three-month and twelve-month
periods  ended  March 31,  1998 and 1997.  These  financial  statements  are the
responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute  of  Certified  Public  Accountants.  A review  of  interim  financial
information consists principally of applying analytical  procedures to financial
data and making  inquiries of persons  responsible  for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with  generally  accepted  auditing  standards,  the  objective  of which is the
expression of an opinion  regarding the financial  statements  taken as a whole.
Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material  modifications that should
be  made  to the  accompanying  1998  financial  statements  for  them  to be in
conformity with generally accepted accounting principles.

The balance sheet of the Company at December 31, 1997 and the related statements
of  income,  cash  flows and  stockholder's  equity for the year then ended (not
presented  herein) were audited by other  independent  accountants  whose report
dated February 1, 1998 expressed an unqualified opinion on those statements.



/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
St. Louis, MO


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<PAGE>


                        Report of Independent Accountants


To the Board of Directors of
Central Illinois Public Service Company




July 23, 1998


We have  reviewed the  accompanying  balance  sheet of Central  Illinois  Public
Service  Company (the  "Company" or  "AmerenCIPS")  as of June 30, 1998, and the
related  statements of income and cash flows for the three-month,  six-month and
twelve-month  periods ended June 30, 1998 and 1997.  These financial  statements
are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute  of  Certified  Public  Accountants.  A review  of  interim  financial
information consists principally of applying analytical  procedures to financial
data and making  inquiries of persons  responsible  for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with  generally  accepted  auditing  standards,  the  objective  of which is the
expression of an opinion  regarding the financial  statements  taken as a whole.
Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material  modifications that should
be  made  to the  accompanying  1998  financial  statements  for  them  to be in
conformity with generally accepted accounting principles.

The balance sheet of the Company at December 31, 1997 and the related statements
of  income,  cash  flows and  stockholder's  equity for the year then ended (not
presented  herein) were audited by other  independent  accountants  whose report
dated February 1, 1998 expressed an unqualified opinion on those statements.



/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
St. Louis, MO



                                      -5-

<PAGE>


                        Report of Independent Accountants


To the Board of Directors of
Central Illinois Public Service Company




October 15, 1998


We have  reviewed the  accompanying  balance  sheet of Central  Illinois  Public
Service  Company (the "Company" or  "AmerenCIPS")  as of September 30, 1998, and
the related statements of income and cash flows for the three-month,  nine-month
and  twelve-month  periods ended  September 30, 1998 and 1997.  These  financial
statements are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute  of  Certified  Public  Accountants.  A review  of  interim  financial
information consists principally of applying analytical  procedures to financial
data and making  inquiries of persons  responsible  for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with  generally  accepted  auditing  standards,  the  objective  of which is the
expression of an opinion  regarding the financial  statements  taken as a whole.
Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material  modifications that should
be  made  to the  accompanying  1998  financial  statements  for  them  to be in
conformity with generally accepted accounting principles.

The balance sheet of the Company at December 31, 1997 and the related statements
of  income,  cash  flows and  stockholder's  equity for the year then ended (not
presented  herein) were audited by other  independent  accountants  whose report
dated February 1, 1998 expressed an unqualified opinion on those statements.



/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
St. Louis, MO



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