2000127_sw.doc

December 11, 2000

Mr. Gary Ely
Chief Executive Officer
Avista Corporation
PO Box 3727
Spokane, WA 99220-3727

Mr. Richard T. Winters
Gas Planning Analyst
Avista Corporation
PO Box 3727
Spokane, WA 99220-3727

RE: Case No. AVU-G-00-2
2000 Natural Gas Integrated Resource Plan

Gentlemen:

Please be advised that the Commission has completed its review of the Companys 2000 Natural Gas Integrated Resource Plan submitted in Case No. AVU-G-00-2 and has considered the filings of record including the comments of Commission Staff. By this letter we accept the filing and acknowledge that it satisfies the Commissions requirements as set forth in Order No. 25342, Case No. GNR-G-93-2 (Reference PURPA Section 303(b)(3), Energy Policy Act of 1992). We appreciate the Companys efforts and hope that the preparation of the document has proven to be of operational benefit.

Sincerely,

Dennis S. Hansen Marsha H. Smith Paul Kjellander
President Commissioner Commissioner

bls/L-avug002.sw