Cogeneration Corp of America – ‘8-K/A’ for 4/30/96 – EX-16

As of:  Monday, 5/20/96   ·   For:  4/30/96   ·   Accession #:  950144-96-2759   ·   File #:  1-09208

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Amendment to Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K/A       Nrg Generating Form 8-K/A                              4     14K 
 2: EX-16       Letter of Cooper's and Lybrand                         1      8K 

EX-16   —   Letter of Cooper’s and Lybrand

EX-16
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                                                                      EXHIBIT 16
Coopers & Lybrand L.L.P.                                                        
2400 Eleven Penn Center                                                         
Philadelphia, Pennsylvania 19103                                                
May 10, 1996                                                                    

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

Gentlemen:                                                                      

We have read the statements made by NRG Generating (U.S.) Inc., formerly        
O'Brien Environmental Energy, Inc., (the "Registrant") (copy attached), which   
we understand have been filed with the Commission, pursuant to Item 4 of Form   
8-K, as part of the Registrant's Form 8-K report for the month of April 1996.   

With respect to the statements concerning Coopers & Lybrand L.L.P. (the "Firm") 
contained in such Form 8-K, we believe the following clarification should be    
made:                                                                           

a.       We were not notified by the Registrant as to the dismissal of the Firm 
as the Registrant's independent accountants until May 6, 1996.

b.       To our knowledge, the Registrant has not filed periodic reports with   
the Securities and Exchange Commission since the filing of the
     Registrant's 10-K for the fiscal year end June 30, 1994.  Such Form
     10-K included our report dated October 7, 1994, which was issued on
October 13, 1994.                                             

c.       We agree with the Registrant's statements concerning the lack of       
       disagreements during its 1994 fiscal year and the portion of its 1995
     fiscal year prior to October 13, 994.  We were not engaged to audit
      the financial statements of the Registrant for the fiscal year ended
     June 30, 1995 or for any periods thereafter.  Therefore, we are not
   knowledgeable of events that may have taken place during the 1995
      fiscal year subsequent to the issuance of our report on our audit of
    the financial statements for the year ending June 30, 1994, or the
      portion of the 1996 fiscal year up to the date of our dismissal.  We
     were not consulted by the Registrant during the period from October
   13, 1994 to the date of our dismissal on any matter of accounting
      principles or practices, financial statement disclosure, or auditing
 scope or procedures.  Therefore, we cannot comment upon matters
arising during such period.                                   

Very truly yours,                                                               

/s/ Coopers &  Lybrand L.L.P.                                                   
-----------------------------                                                   
Coopers & Lybrand L.L.P.                                                        

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K/A’ Filing		Date		Other Filings
Filed on:		5/20/96
		5/10/96		SC 13D
		5/6/96
For Period End:		4/30/96		8-K
		6/30/95
		10/13/94		10-K
		10/7/94
		6/30/94		10-K,  NT 10-K
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