Securities and Exchange Commission
Washington, D.C. 20549
November 21, 2000
Ladies and Gentlemen:
We were previously principal accountants for Fortune Natural Resources
Corporation and, under the date of March 28, 2000, we reported on the financial
statements of Fortune Natural Resources Corporation as of and for the years
ended December 31, 1999 and 1998. On November 20, 2000, our appointment as
principal accountants was terminated. We have read the Company's statements
included under Item 4 of its Form 8-K dated November 21, 2000, and we agree with
such statements, except that we are not in a position to agree or disagree with
the Company's stated reason for changing principal accountants or the Company's
statement that the change was recommended by the audit committee of the board of
the directors.
Very truly yours,
/s/ KPMG LLP
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