POWER EXPLORATION INC
8-K, EX-16, 2000-10-04
CRUDE PETROLEUM & NATURAL GAS
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                                   Exhibit 16






October 3, 2000



Securities and Exchange Commission
Mail Stop 11-3 450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of Form 8-K of Power
Exploration, Inc. dated October 4, 2000.

Yours truly,



/s/ Merdinger, Frutcher, Rosen, & Corso, P.C.





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