LOUISIANA PACIFIC CORP
NT 11-K, EX-1, 2000-06-28
SAWMILLS & PLANTING MILLS, GENERAL
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The Board of Directors
Louisiana-Pacific Corporation:


June 28, 2000



Ladies and Gentlemen:

Pursuant  to  Rule  12b-25  of the  General  Rules  and  Regulations  under  the
Securities  Exchange  Act of 1934,  we inform you that we have been  furnished a
copy of Form  12b-25 to be filed by  Louisiana-Pacific  Corporation  on or about
June 28, 2000, which contains notification of the registrant's inability to file
its Form 11-K by June 28, 2000. We have read the Company's  statements contained
in Part III therein and we agree with the stated reason as to why we were unable
to complete our audit by June 28, 2000,  and report on the financial  statements
of the  Louisiana-Pacific  Hourly  401(k) and Profit  Sharing  Plan for the year
ended December 31, 1999, to be included in the Form 11-K.

Very truly yours,

/s/ KPMG LLP

Portland, Oregon

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