ex16.htm

We have read the statements made by Tennessee Valley Authority (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Tennessee Valley Authority dated September 27, 2007. We agree with the statements concerning our Firm in such Form 8-K except as follows. We have no basis whatsoever to comment on the following: (i) the current status of the two material weaknesses or remediation actions related to such material weaknesses and (ii) the disclosure that the successor auditor was chosen as a result of a competitive process conducted by the Company in the ordinary course of business.