EXHIBIT 1
November 14, 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 on November 13, 2000, the client/auditor relationship
with Pioneer Oil & Gas ceased. In addition, we have reviewed the Form 8-k dated
November 14, 2000 filed by the above registrant regarding the change of auditors
and agree with the representations made therein.
Sincerely,
/S/ Tanner & Co.
