Exhibit 16-1
Arthur Andersen LLP
1345 Avenue of the Americas
New York, NY 10105-0032
May 28, 1997
Mr. Michael Sutton
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Mr. Sutton:
We have read Item 4 paragraphs (a)(i) through (a)(vi) included in
the attached Form 8-K dated May 28, 1997 of Pennsylvania Enterprises, Inc. filed
with the Securities and Exchange Commission and are in agreement with the
statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
Arthur Andersen LLP
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