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<SEC-DOCUMENT>0000827052-02-000021.txt : 20020510
<SEC-HEADER>0000827052-02-000021.hdr.sgml : 20020510
ACCESSION NUMBER:		0000827052-02-000021
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020508
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020510

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHERN CALIFORNIA EDISON CO
		CENTRAL INDEX KEY:			0000092103
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				951240335
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02313
		FILM NUMBER:		02642210

	BUSINESS ADDRESS:	
		STREET 1:		2244 WALNUT GROVE AVE
		STREET 2:		P O BOX 800
		CITY:			ROSEMEAD
		STATE:			CA
		ZIP:			91770
		BUSINESS PHONE:		6263021212

	MAIL ADDRESS:	
		STREET 1:		2244 WALNUT GROVE AVE
		CITY:			ROSEMEAD
		STATE:			CA
		ZIP:			91770
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>sce8k51002.htm
<DESCRIPTION>CHANGE ON REGISTRANT'S CERTIFYING ACCOUNTANT
<TEXT>
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<HEAD>
<TITLE>
SCE 8-K May 10, 2002
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<PRE>
===================================================================================================================

                                        SECURITIES AND EXCHANGE COMMISSION
                                              Washington, D.C. 20549



                                                     FORM 8-K



                                                  CURRENT REPORT



                                      Pursuant to Section 13 or 15(d) of the
                                          Securities Exchange Act of 1934




                           Date of Report (Date of earliest event reported): May 8, 2002



                                        SOUTHERN CALIFORNIA EDISON COMPANY
                              (Exact name of registrant as specified in its charter)



                 CALIFORNIA                           001-2313                              95-1240335
     (State or principal jurisdiction of          (Commission file                       (I.R.S. employer
       incorporation or organization)                  number)                          identification no.)



                                             2244 Walnut Grove Avenue
                                                  (P.O. Box 800)
                                            Rosemead, California 91770
                           (Address of principal executive offices, including zip code)

                                                   626-302-1212
                               (Registrant's telephone number, including area code)


===================================================================================================================



<PAGE>






Items 1, 2, 3, 5, 6, 8, and 9 are not included because they are inapplicable.

Item 4.  Changes in Registrant's Certifying Accountant

The Audit Committee of the Board of Directors of Southern California Edison Company has the responsibility, at
least annually, to recommend to the Board of Directors the appointment of Southern California Edison Company's
independent public accountants.  The Board of Directors and the Audit Committee have the ultimate authority and
responsibility to select, evaluate, and, where appropriate, replace the independent public accountants, who are
ultimately accountable to the Board of Directors and the Audit Committee.  On May 8, 2002, following a
recommendation from the Audit Committee, the Board of Directors decided to no longer engage Arthur Andersen LLP
("Andersen") as Southern California Edison Company's independent public accountants, and appointed
PricewaterhouseCoopers LLP to serve as Southern California Edison Company's independent public accountants for
the balance of 2002.  The decision to change auditors is not a reflection of Andersen's capabilities, commitment,
or quality of service to Southern California Edison Company.  During Andersen's long relationship with Southern
California Edison Company, the Andersen audit teams exhibited the highest degree of professionalism and quality
service.

Andersen's reports on Southern California Edison Company's consolidated financial statements for each of the
years ended 2001 and 2000 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles, except for Andersen's 2000 report, which
includes an explanatory paragraph with respect to Southern California Edison Company's ability to continue as a
going concern.

During Southern California Edison Company's two most recent fiscal years and through the date of this Report on
Form 8-K, there were no disagreements with Andersen on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not resolved to Andersen's
satisfaction, would have caused them to make reference to the subject matter in connection with their reports on
Southern California Edison Company's consolidated financial statements for those years; and there were no
reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.

Southern California Edison Company provided Andersen with a copy of the foregoing disclosures.  Attached as
Exhibit 16 is a copy of Andersen's letter, dated May 10, 2002, stating its agreement with the foregoing
disclosures.

During Southern California Edison Company's two most recent fiscal years and through the date of this Report on
Form 8-K, Southern California Edison Company did not consult PricewaterhouseCoopers LLP with respect to the
application of accounting principles to a specified transaction, either completed or proposed, or the type of
audit opinion that might be rendered on Southern California Edison Company's consolidated financial statements,
or any other matters or reportable events listed in Item 304(a)(2)(i) and (ii) of Regulation S-K.



<PAGE>



Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.

(a)      Not applicable

(b)      Not applicable

(c)      Exhibits

         16       Letter from Arthur Andersen LLP to the Securities and Exchange Commission.



                                                    SIGNATURES


Pursuant to the  requirements  of the  Securities  Exchange Act of 1934, the registrant has duly caused this report
to be signed on its behalf by the undersigned thereunto duly authorized.


                                                 SOUTHERN CALIFORNIA EDISON COMPANY
                                                            (Registrant)



                                                                       KENNETH S. STEWART
                                                 -------------------------------------------------------------
                                                                       KENNETH S. STEWART
                                                        Assistant General Counsel and Assistant Secretary


May 10, 2002




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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>sceexh16.htm
<DESCRIPTION>ARTHUR ANDERSEN LLP LETTER
<TEXT>
<HTML>
<HEAD>
<TITLE>
Exhibit 16
</TITLE>
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<PRE>
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

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