BOERGERS.docx

March 30, 1999
VIA FED EX
David P. Boergers
Secretary
Federal Energy Regulatory Commission
888 First Street, NE
Washington, D.C.  20426
RE: Arizona Public Service v. Idaho Power
       Docket No.  EL99-44-000
Dear Mr. Secretary:
Enclosed for filing is an original and 15 copies of Comments submitted by the Idaho Public Utilities Commission in the above-referenced docket.  Please date-stamp one copy and return it in the enclosed, self-addressed stamped envelope.
Sincerely yours,
Donald L.  Howell, II
Deputy Attorney General
DLH/vld
Enclosure
cc:Service List
vld:L:Boergers.dh