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EXHIBIT 1 November 21, 2000 Office of the Chief Accountant - SECPS Letter file Mail Stop 9-5 Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 RE: Pioneer Oil and Gas File Ref. No. 0-30472 Dear Sir/Madam: This is to notify you that we have reviewed the From 8-K/A dated November 21, 2000 filed by the above registrant regarding the change of auditors and agree with the representations made therein. Sincerely, Tanner & Co.
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