POTOMAC ENERGY CORP
8-K/A, EX-16, 2000-08-30
DRILLING OIL & GAS WELLS
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                     [SMITH CARNEY & CO., PC. LETTERHEAD]


                         August 28, 2000


Securities and Exchange Commission
Washington, D.C. 20549

Dear Sir or Madam:

We have reviewed Item 4 (Change in Registrant's Certifying Accountant) of the
Form 8-K/A for Potomac Energy Corporation and are in agreement with the
statements presented therein.

Sincerely,

/s/ Smith Carney & Co., P.C.

SMITH CARNEY & CO., PC.




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