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WRIGHT, MCAFEE & CO., C.P.A.'S
A Professional Corporation
3801 N.W. 63rd St., Bldg. 3, Suite 260
Oklahoma City, Oklahoma 73116-1930
Phone: (405) 842-0628 Fax: (405) 842-0795
December 21, 2000
Securities & Exchange Commission
Division of Corporation Finance
450 Fifth Street NW
Washington, D.C. 20549
Re: GMX RESOURCES
We have been provided with a copy of the disclosures proposed to be
made in Amendment No. 1 to its Form SB-2 Registration Statement, Registration
No. 333-49328, concerning its change in accountant and we agree with the
statements made by GMX RESOURCES in such disclosure.
Very truly yours,
Wright, McAfee & Co.
By: /s/ Robert McAfee
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Rob McAfee
