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On May 17, 2005, the Audit and Oversight Committee of the Board of Directors of Wisconsin Energy Corporation appointed Clifton Gunderson LLP ("Clifton Gunderson") as the new independent registered public accounting firm for the Wisconsin Energy Corporation Retirement Savings Plan (the "Plan") for the year ended December 31, 2004. Clifton Gunderson replaces Deloitte & Touche LLP ("D&T") who remained as the Plan's independent registered public accounting firm until the appointment of Clifton Gunderson. However, D&T continues to be the independent registered public accounting firm of Wisconsin Energy Corporation and its subsidiaries. The change to the Plan's independent registered public accounting firm is a result of the Plan's efforts to reduce expenses.

The report of D&T on the financial statements of the Plan for the fiscal years ended December 31, 2003 and 2002 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2003 and 2002 and through May 17, 2005, there were no disagreements with D&T on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of D&T, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the Plan's financial statements for such years. No reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K) has occurred during the years ended December 31, 2003 and 2002 and through May 17, 2005. The Plan provided a copy of the foregoing disclosures to D&T prior to the date of the filing of this report and requested that D&T furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above disclosures. A copy of the letter furnished in response to that request is filed as Exhibit 16.1 to this report.

During the years ended December 31, 2003 and 2002 and through May 17, 2005, neither the Plan nor anyone acting on its behalf consulted with Clifton Gunderson regarding (i) either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Plan's financial statements, or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) with D&T or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).