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The following is an excerpt from a 8-K/A SEC Filing, filed by CALPINE CORP on 4/8/2002.
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CALPINE CORP - 8-K/A - 20020408 - SIGNATURES

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 hereunto duly authorized.

CALPINE CORPORATION

                          By: /s/ Charles B. Clark, Jr.
                              -------------------------
                              Charles B. Clark, Jr.
                      Senior Vice President and Controller
                            Chief Accounting Officer


Date:  April 8, 2002


EXHIBIT 16.0

NEWS RELEASE                                             CONTACTS:  408/995-5115
                                       Media Relations:  Katherine Potter, X1168

Investor Relations: Rick Barraza, X1125

CALPINE SELECTS DELOITTE AND TOUCHE LLP
AS INDEPENDENT PUBLIC ACCOUNTANTS

(SAN JOSE, CALIF.) March 25, 2002 -- Calpine Corporation [NYSE:CPN] today announced that its Board of Directors, after extensive review and at the recommendation of its Audit Committee and the company's management, has selected Deloitte and Touche LLP as Calpine's independent public accountants for 2002. The appointment of Deloitte and Touche is subject to the ratification of shareholders of record on March 29, 2002 at Calpine's 2002 Annual Meeting of Stockholders, scheduled for May 23, 2002. Prior to the selection of Deloitte and Touche, Arthur Andersen LLP served as the company's independent public accountants.

Arthur Andersen LLP exhibited the highest level of professionalism and provided exemplary service to Calpine since 1991. The decision to change accountants was made after careful consideration and is not the result of any disagreement between the company and Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. Andersen's report on Calpine's 2001 financial statements is expected to be issued during the week of March 25, 2002, in conjunction with the filing of Calpine's Annual Report on Form 10-K for the year ended December 31, 2001.

Based in San Jose, Calif., Calpine Corporation is an independent power company that is dedicated to providing customers with clean, efficient, natural gas-fired power generation. It generates and markets power, through plants it develops, owns and operates, in 29 states in the United States, three provinces in Canada and in the United Kingdom. Calpine also is the world's largest producer of renewable geothermal energy, and it owns and markets 1.3 trillion cubic feet of proved natural gas reserves in Canada and the United States. The company was founded in 1984 and is publicly traded on the New York Stock Exchange under the symbol CPN. For more information about Calpine, visit its website at www.calpine.com.


EXHIBIT 16.1

April 8, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir:

We have read Item 4 included in the Form 8-K/A dated March 25, 2002 of Calpine Corporation to be filed with the Securities and Exchange Commission and, inasmuch as it relates to Arthur Andersen LLP, are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

cc: Mr. Robert Kelly, CFO, Calpine Corporation

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