<PAGE> 1
Exhibit 16.1
Arthur Andersen LLP
Suite 1300
711 Louisiana Street
Houston, Texas 77002
Tel 713 237 2323
Fax 713 237 2786
December 6, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on December 1, 2000 to be filed by our former client,
Seitel, Inc. We agree with the statements made in response to the item insofar
as they relate to our firm.
Very truly yours,
/s/ Arthur Andersen LLP
CC: Ms. Debbie Valice
Vice President of Finance, Chief Financial Officer
Seitel, Inc.
50 Briar Hollow Lane West 7th Floor
Houston, Texas 77027
Page 3 of 3